1. The problem asks whether budgeted costs are computed using both ES (Early Start) and LS (Late Start) times. 2. In project management and scheduling, budgeted costs are typically calculated based on the planned or scheduled activities, which often use the Early Start (ES) times to determine when resources and costs will be incurred. 3. The Late Start (LS) times are used primarily for scheduling flexibility and to identify slack, but they are not generally used to compute budgeted costs. 4. Therefore, budgeted costs are computed using ES times, not both ES and LS times. 5. The correct answer is B. False.