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