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?