The cost management plan has all of the following characteristics EXCEPT:

A) It is based on the project cost estimates, and is separate from the project plan.
B) Can establish variance thresholds for costs or other indicators.
C) May be formal or informal, highly detailed or broadly framed.
D) Documents the cost management processes and their associated tools and techniques.

锉刀的齿形有（）种。

A.一

B.二

C.三

D.四