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[单选题]

You are working on the cost budget for one project. Which of the following is true（）

A . This process assigns cost estimates to project activities including risks and contingency plans.

B . The cost baseline will be used to measure variances and future project performance.

C . This process assigns cost estimates for expected future period operating costs.

D . The cost baseline is the expected cost for the project.

参考答案与解析：

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