9. A contractor has a contract to remove and replace the existing landscape and sidewalks around an office building. The work includes demolition of the existing landscaping and sidewallks, importing fill and grading around the office building, constructing new concrete sidewalks, and new landscaping. The contractor uses the cost codes in Figure 2-6. The contractor will perform all of the work except placing the site concrete and the landscaping. The original estimate for the demolition was $30,000, and a $5,000 change order has been approved to remove some unexpected debris found during the demolition. The demolition work has been completed at a cost of $33,562. The original estimate for the fill and grading was $17,500 and a $2,000 change order for importing additional fill to replace the debris has been approved. The fill and grading costs to date are $17,264, and the estimated cost to complete has been estimated at $2,236. The original budget for the labor to pour the concrete was $19,200, and no changes have been made. The concrete labor has been subcontracted out for $19,200, for which the contractor has received a bill for $15,200. The original budget for the concrete for the sidewalks was $9,900, and no changes have been made. The Contractor has spent $7,425 for concrete and estimates that $1,950 of concrete will be needed to complete the project. The original estimate for the landscaping was $37,500, and no changes have been made. The landscape work has been subcontracted out for $37,500. The landscaping work has yet to start, and no bills have been received. Determine the total estimated cost at completion for the project and the variance for each cost code.

COST Cou if phases are not used, the projects-are into cost codes. Sample cost codes for a digits representing a group of codes and the re representing a cost category within that group COST CODES: Code Description 01000 GENERAL REQUIREMENTS 01100 Supervision 01400 General Labor 01600 Temporary Facilities 01700 Temporary Utilities 01800 Temporary Phone 01900 Clean-Up Code Description 09000 FINISHES 09050 Metal Studs 09100 Drywall Ceramic Tile 09300 Acoustical Treatment 09400 Carpet & Vinyl 09800 Paint 09850 Wall Coverings 09200 02000 EXISTING CONDITIONS 02050 Demolition 10000 SPECIALTIES 10400 Signage 10700 Toilet Partitions 10800 Toilet & Bath Accessories 03000 CONCRETE 03200 Under-slab Gravel 03300 Footing & Found.-Labor 03400 Footing & Found-Conc. 03450 Concrete Pump 03500 Slab/Floor-Labor 03600 Slab/Floor-Concrete 03650 Light-Weight Concrete 03700 Pre-cast Concrete 03900 Rebar 11000 EQUIPMENT 11100 Appliances 12000 FURNISHINGS 12300 Cabinetry & Counter Tops 12350 Counter Tops 12500 Window Treatments 04000 MASONRY 04100 Masonry 14000 CONVEYING SYSTEMS 14100 Elevators 20000 FIRE SUPPRESSION 21100 Fire Sprinklers 05000 METALS 05100 Structural Steel 05300 Joist & Deck 05400 Misc. Steel 05900 Erection 22000 PLUMBING 22100 Plumbing 06000 WOOD, PLASTICS, & COMP. 06110 Rough Carpentry 06120 Lumber 06150 Trusses 06210 Finish Carpentry 23000 HVAC 23100 HVAC 23200 Gas Lines 26000 ELECTRICAL 26100 Electrical 31000 EARTHWORK 31100 Grading & Excavation 07000 THERMAL & MOIST. PROT. 07100 Waterproofing 07200 Insulation 07210 Foundation Insulation 07250 Fireproofing 07300 Stucco 07400 Siding 07450 Rain Gutters 07500 Roofing 07600 Flashings-Sheet Metal 07700 Roof Specialties 07900 Caulking & Sealants 32000 EXTERIOR IMPROVEMENTS 32100 Asphalt 32200 Site Conc.-Labor 32300 Site Conc.-Concrete 32400 Signage 32500 Landscaping 32500 Fencing 32600 Dumpster Enclosures 32900 Outside Lighting 33000 UTILITIES 33100 Sanitary Sewer Water Line 33300 Storm Drain 33400 Gas Lines 33500 Power Lines 33600 Telephone Lines 08000 OPENINGS 08110 Metal Doors & Frames 08200 Wood Doors 08300 erhead Doors 08400 Store Fronts 08700 Hardware 08800 Glass & Glazing le Cost Codes for a Commercial Contractor