Activity-specific costs in CPM schedules typically include direct expenses like materials (C), field-related overhead (D), and specific schedule management tasks (B).
Home office expenses are classified as indirect costs and are not associated with any specific activity within the project schedule. They are accounted for in broader financial statements rather than in the activity-based budget.
References: PSP Study Guide, Section 1.3.10 - Cost Estimate Development, explains how costs are categorized and assigned in schedules.

Late Start Formula:
* Late Start (LS) is calculated as LF#DurationLF - \text{Duration}LF#Duration.
* For Activity 11001: LF#25=16Jan2024LF - 25 = 16 Jan 2024LF#25=16Jan2024.
Cross-Verification with PSP Guidelines:
This formula aligns with the PSP methodology for backward pass calculations, where late start is directly computed from late finish and duration values (Ref: PSP Study Guide, Chapter 2A: Schedule Analysis).

To calculate the completion day for Activity C:
* Reduce Activity A's duration by five days.
* Recalculate dependent activities' start and finish times using forward pass logic (PSP Study Guide, Subchapter 2.2.4, "Relationships").
* Sum up the adjusted durations to determine the completion day for Activity C.
This aligns with the logic of schedule adjustments and dependencies as outlined in the PSP Study Guide.