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 (Attached). The contractor 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 ap-proved to remove some unexpected debris found during the demolition. The demolition work has been complet-ed 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 and 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 con-crete 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 be 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.

COST CODES Code Description Code Description 01000 GENERAL REQUIREMENTS 09000 FINISHES 01100 Supervision 09050 Metal Studs 01400 General Labor 09100 Drywall 01600 Temporary Facilities 09200 Ceramic Tile 01700 Temporary Utilities 09300 Acoustical Treatment 01800 Temporary Phone 09400 Carpet & Vinyl 01900 Clean-Up 09800 Paint 09850 Wall Coverings 02000 EXISTING CONDITIONS 02050 Demolition 10000 SPECIALTIES 10400 Signage 03000 CONCRETE 10700 Toilet Partitions 03200 Under-slab Gravel 10800 Toilet & Bath Accessories 03300 Footing & Found.-Labor 03400 Footing & Found.-Conc. 11000 EQUIPMENT 03450 Concrete Pump 11100 Appliances 03500 Slab/Floor-Labor 03600 Slab/Floor-Concrete 12000 FURNISHINGS 03650 Light-Weight Concrete 12300 Cabinetry & Counter Tops 03700 Pre-cast Concrete 12350 Counter Tops 03900 Rebar 12500 Window Treatments 04000 MASONRY 14000 CONVEYING SYSTEMS 04100 Masonry 14100 Elevators 05000 METALS 20000 FIRE SUPPRESSION 05100 Structural Steel 21100 Fire Sprinklers 05300 Joist & Deck 05400 Misc. Steel 22000 PLUMBING 05900 Erection 22100 Plumbing 06000 WOOD, PLASTICS, & COMP. 23000 HVAC 06110 Rough Carpentry 23100 HVAC 06120 Lumber 23200 Gas Lines 06150 Trusses 06210 Finish Carpentry 26000 ELECTRICAL 26100 Electrical 07000 THERMAL & MOIST. PROT. 07100 Waterproofing 31000 EARTHWORK 07200 Insulation 31100 Grading & Excavation 07210 Foundation Insulation 07250 Fireproofing 32000 EXTERIOR IMPROVEMENTS 07300 Stucco 32100 Asphalt 07400 Siding 32200 Site Conc.-Labor 07450 Rain Gutters 32300 Site Conc.-Concrete 07500 Roofing 32400 Signage 07600 Flashings-Sheet Metal 32500 Landscaping 07700 Roof Specialties 32550 Fencing 07900 Caulking & Sealants 32600 Dumpster Enclosures 32900 Outside Lighting 08000 OPENINGS 08110 Metal Doors & Frames 33000 UTILITIES 08200 Wood Doors 33100 Sanitary Sewer 08300 Overhead Doors 33200 Water Line 08400 Store Fronts 33300 Storm Drain 08700 Hardware 33400 Gas Lines 08800 Glass & Glazing 33500 Power Lines 33600 Telephone Lines