Avila Academy:

You have a $$230,499$ fixed$-$price contract for landscaping and new fencing with the owner of

You have bought $$9,181$ in fencing materials and have charged fencing work with $$380$ for

You have signed a $$118,298$ fixed$-$price subcontract for design and construction of

You have submitted a $$38,558$ progress payment bill to the owners.

Buchon Barn

You also have a $$765,758$ fixed$-$price contract for excavation and foundation construction

You have charged the excavation work with $$185$ hours @ $$102/$hr for use of a $430$E

You have charged the foundation work with $$1,136$ for the use of a compressor and $$36,773$

You have submitted a $$308,208$ progress payment bill to the owners.

State the variances, costs and profit in excess of billings, billings in excess of costs and profit, and