Project cash reserves are often used for adjustment in escalation factors which may be beyond the control of the project manager. Other than possibly?

financing (interest) costs and taxes, the three most common escalation factors involve changes in:

A. Overhead rates, schedule slippages, and rework.

B. Material costs, shipping cost, and scope changes.

C. Overhead rates, labor rates and material costs.

D. Labor rates, material costs, and cost reporting.

E. Rework, cost-of-living adjustments, and overtime