Determine over- and underbillings for a company with the following information:
Job Number: 318
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: 319
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: 320
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