Answer:
Schedule variance = $1,428,140
Schedule Performance Index (SPI) = 1.132
Cost Performance Index = 0.801
Explanation:
Planned Value = $1,414,000 + $10,494,000 + $8,494,000 * 53%
                         = $20,402,000 * 53%
                         = $10,813,060
Earned Value = $1,414,000 + $10,494,000 + $8,494,000 * 60%
                         = $20,402,000 * 60%
                         = $12,241,200
Schedule Variance = Earned value - Planned value
                                 = $12,241,200 - $10,813,060
                                 = $1,428,140
Schedule Performance Index (SPI)
                           = Earned value / Planned value
                           = $12,241,200 / $10,813,060
                           = 1.132
Actual Cost (AC)
                         = $1,294,000 + $8,994,000 + $4,994,000
                         = $15,282,000
Cost Performance Index (CPI)
                              = Earned value / Actual cost
                              = $12,241,200 / $15,282,000
                              = 0.801