First time drafting a cost to complete for a project we blew through the budget on due to client delays and mistakes. Any advice on how to word this politely?

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"Because of your delays and mistakes, the remaining project cost will be..." Lol, just be concise and clear. It doesn't necessarily need to come across as kind, just direct. If you try for kindness, they might sense weakness. Never let them sense weakness. ;)

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