Determine over- and underbillings for a company with the following information:
Job Number: 311
Job Name: Smith Remodel
Current Contract Amount: $22,530
Total Estimated Cost at Completion: $17,264
Actual Costs to Date: $16,538
Total Billed: $21,000
Job Number: 316
Job Name: Redd Remodel
Current Contract Amount: $35,624
Total Estimated Cost at Completion: $28,221
Actual Costs to Date: $22,345
Total Billed: $28,500
Job Number: 318
Job Name: Winter Remodel
Current Contract Amount: $17,954
Total Estimated Cost at Completion: $14,567
Actual Costs to Date: $4,562
Total Billed: $6,000
Job Number: 322
Job Name: Richardson Remodel
Current Contract Amount: $5,213
Total Estimated Cost at Completion: $3,721
Actual Costs to Date: $1,956
Total Billed: $0