Budget at Completion (BAC) is the total planned value of the project. It is calculated by multiplying the number of work units by the cost per unit. BAC = Total miles × Cost per mile = 10 miles × US$15,000 = US$150,000 The percentage of work completed (80%) is irrelevant for this specific calculation, which only asks for the original planned total budget (BAC). Reference: PMBOK Guide - Seventh Edition, Measurement Performance Domain PMI Practice Standard for Earned Value Management