To accommodate a new project in your department, you need to move resources from one project to another. Because your department is currently working at capacity, moving resources will inevitably delay the project from which you move the resources. It would cause the LEAST negative impact if you move resources from which of the following projects?
A.
Project A with a benefit cost ratio of 0.8, no project charter, and four resources
B.
Project B with a net present value of $60,000, 12 resources, and variable costs between US $1,000 and $2,000 per month
C.
Project C with an opportunity cost of US $300,000, no project control plan, and an internal rate of return of 12 percent
D.
Project D with indirect costs of US $20,000 and 13 resources