Determine over- and underbillings for a company with the following information: Job Number: 311 Job Name: Smith 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: 316 Job Name: Redd Remodel Current Contract Amount: $35,624 Total Estimated Cost at Completion: $28,221 Actual Costs to Date: $22,345 Total Billed: $28,500 Job Number: 318 Job Name: Winter Remodel Current Contract Amount: $17,954 Total Estimated Cost at Completion: $14,567 Actual Costs to Date: $4,562 Total Billed: $6,000 Job Number: 322 Job Name: Richardson Remodel Current Contract Amount: $5,213 Total Estimated Cost at Completion: $3,721 Actual Costs to Date: $1,956 Total Billed: $0