The performance % complete is not equal cost % complete

Performance % Complete:

The Performance % Complete is used to compute earned value and may be based on the Activity % Complete, the 0/100 rule, the 50/50 rule, or other techniques, depending on the method used to calculate the earned-value percent complete for the activity's Work Breakdown Structure (WBS). The Performance % Complete specifies the percentage of the activity's planned value that has been earned so far. On the other hand, the cost % complete is calculated based on the actual costs entered in the Actual Cost field, including labor, non-labor, materials, and expenses. To match it, you can adjust the cost value to align with the earned value.