12. Determine over- and underbillings for a company with the following information: Job Number: 318 Job Name: Mountain Peak Office Remodel Current Contract Amount: $256,852 Total Estimated Cost at Completion: $225,236 Actual Costs to Date: $202,138 Total Billed: $252,253 Job Number: 319 Job Name: East Street Restaurant Current Contract Amount: $350,199 Total Estimated Cost at Completion: $310,564 Actual Costs to Date: $152,364 Total Billed: $178,256 Job Number: 320 Job Name: Market Street Warehouse Current Contract Amount: $55,123 Total Estimated Cost at Completion: $45,224 Actual Costs to Date: $5,211 Total Billed: $5,500