Determine over- and under-billings for a company with the following information:

Job Number: 7310

Job Name: Mountain Peak Office Remodel

Current Contract Amount: $256,852

Total Estimated Cost at Completion: $225,236

Actual Costs to Date: $202,138

Total Billed: $252,253

Job Number: 8310

Job Name: East Street Restaurant

Current Contract Amount: $350,199

Total Estimated Cost at Completion: $310,564

Actual Costs to Date: $152,364

Total Billed: $178,256

Job Number: 9310

Job Name: Market Street Warehouse

Current Contract Amount: $55,123

Total Estimated Cost at Completion: $45,224

Actual Costs to Date: $5,211

Total Billed: $5,500