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8. A contractor has a contract to construct the sanitary sewer, water line, storm drain, and street lighting for a new subdivision. The contractor uses the cost codes in Zoom Figure 26. The original estinate for the sewer was $25,000 and a $3,200 change order has been approved to add a manhole. The sewer work has been completed by the contractor at a cost of $27,365. The original estimate for the water line was $31,000 and no changes have been made to the budget. The costs to date for the water line are $31,300 and it is estimated that it will take another $450 to complete the water line. The water line is being installed by the contractor. The original estimate for the stormudrain was $17,000 and no changes have.been made to the budget. The contractor has paid $7,236 for materials and estimates that it will cost $9,764 to install the stm drain. The contractor will install the storm drain. The original estimate for the outside lighting was $23,600 and no changes have been made to the budget. The contractor has subcontracted the outside lighting for $23,600. The subcontractor has billed $11,230 for materials. Determine the total estimated cost at completion for the project and the variance for each cost code. 9. A contractor has a contract to remove and replace the existing landscape and sidewalks around an office building. The work includes demolition of the existing landscaping and sidewalks, importing fill and grading around the office building, constructing new concrete sidewalks, and new landscaping. The contractor uses the cost codes in Figure 2-6 - The coniractor will perform all of the work except placing the site concrete and the landscaping. The original estimate for the demolition was $30,000 and a $5,000 change order has been approved to remove some unexpected debris found during the demolition. The demolition work has been completed at a cost of $33,562. The original estimate for the fill and grading was $17,500 and a $2,000 change order for importing additional fill to replace the debris has been approved. The fill and grading costs to date are $17,264 anct the cost to complete has been estimated at $2,236. The original budget for the labor to pour the concrete was $19,200 and no changes have been made. The concrete labor has been subcontracted out for $19,200, for which the contractor has received a bill for $15,200. The original budget for the concrete for the sidewalks was $9,900 and no changes have been made. The contractor has spent $7,425 for concrete and estimates that $1,950 of concrete will te needed to complete the project. The original estimate for the landscaping was $37,500 and no changes have been made. The landscape work has been subcontracted out for $37,500. The landscaping work has yet to start and no bills have been received. Determine the total estimated cost at completion for the project and the variance for each cost code. 10. Your company has been hired to act as a construction manager for the construction of a bookstore for a fixed fee of $32,000. When the design was 90% complete, you prepared a budget for the project, which is shown in Figure 4-13