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When future performance is expected to continue at the same cost efficiency (CPI), the formula to calculate Estimate at Completion (EAC) is: EAC = BAC / CPI Step 1: CPI = EV / AC = 145 / 170 # 0.8529 Step 2: EAC = 285 / 0.8529 # 334 person/day Thus, the correct estimate at completion is approximately 334 person/day. Option B is the original BAC and does not reflect cost inefficiency. Options C and D are incorrect based on the formula and data provided. References: PMBOK Guide - Sixth Edition, Section 7.4: Control Costs Earned Value Management Formula Sheet (PMI) -