—  I haven't seen Tom these days. Where is he?

— He _____ Japan.[ ]

A. has been to              

B. has gone to

C. has been in              

D. went to

在完成项目估算后，要制定项目的成本预算，其基本流程是：①将项目总成本分摊到各个工作包；②（）；③确定各项成本再分配的时间；④确定项目成本预算计划。

A.将工作包成本再分解到相关活动上

B.进行准备金分析并分解到相关活动上

C.进行挣值分析和绩效预估

D.提出项目资金需求