Avila Academy:

You have a $230,499 fixed-price contract for landscaping and new fencing with the owner of the Avila Academy. Your original estimate for this job is $91,302 for fencing and $129,510 for landscaping.

You have bought $9,181 in fencing materials and have charged fencing work with $380 for use of a compressor and $16,170 for labor. Your estimated cost to complete the fencing is $70,142 .

You have signed a $118,298 fixed-price subcontract for design and construction of landscaping and have already received the subcontractor's $4,860 invoice for landscaping design.

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

State the variances, costs and profit in excess of billings, billings in excess of costs and profit, and percentage complete, as follows:

1. Variance for Avila Academy Fencing?

2. Variance for Avila Academy Landscaping?

3. Costs and Profit in Excess of billings for Avila Academy?

4. Billings in Excess of Costs and Profit for Avila Academy?

5. Percentage Complete for Avila Academy?

Thank you very much.