During the buyout, the subcontactors shown in Table B below were signed and the purchase orders shown in Table C below were issued. No additional costs are expected for the contracts in Table B and the purchase orders in Table C. A purchase order has been issued for concrete for $115 per cubic yard. This price is 5% below the costs used in the budget. You have a meeting with the project owner to discuss the financial status of the project. Using the committed cost worksheet used during the class (or Figure 4-1of the textbook), update the estimated cost at completion (ECAC) and determine if the project is over and under budget. Table B: Subcontracts Code Description Contract Amount 04100 Masonry $42,136 05900 Erection $8,200 07200 Insulation $1,802 07500 Roofing $8,875 08400