The first 80% of a software project takes 80% of the time. The last 20% of a software project takes 80% of the time. And if you prove this false, you're a better engineer than me!
Or, how Gemini would say...
40% is taken by A DIVERSE SET of managers forwarding e-mails among themselves and generating unnecessary meetings.
They commented that this was the first one that was both under budget and late and wondered how that could be. I volunteered that it was because "we are interns and don't get paid much and it was late because we spent a month waiting for the DBA to correct a mistake he made - we could have been done early."
There were shocked faces. Lunch was good and there were not many more questions.
Probably cheating somehow!