Determine over- and underbillings and job percent complete for a company with the following information:

Job Number: 221 Job Name: Frank Office Remodel Current Contract Amount: $22,530 Total Estimated Cost at Completion: $17,264 Actual Costs to Date: $16,538 Total Billed: $21,000

Job Number: 222 Job Name: Hawkes Market Remodel Current Contract Amount: $35,624 Total Estimated Cost at Completion: $28,221 Actual Costs to Date: $22,345 Total Billed: $28,500