You are the program manager for the GHT Program for your company. This program has a budget at completion of $789,000 and is currently 40 percent complete, though it was scheduled to be 50 percent at this time. Your program has spent $325,000 of the budget to date. Based on this information, how many pennies is your program losing per dollar spent on the work?

A.
11

B.
20

C.
3

D.
1