define if they are committed costs. yes or no

1 Avila Academy: You have a $230,499 fixed-price contract for landscaping and new fencing with the owner of the Avila Academy. Your original estimate for this job is $91,302 for 2 fencing and $129,510 for landscaping, You have bought $9,181 in fencing materials and have charged fencingwort $380 for use of a compressor and $16,170 for labor. Your estimated cost to complete 3 the fencing is $70,142. You have signed a $118,298 fixed price subcontract for design and construction of landscaping and have already received the subcontractor's $4,860 invoice for landscaping design You have submitted a $38,558 progress payment bill to the owners. 4 5 nun 6 Buchon Barn You also have a $765,758 fixed-price contract for excavation and foundation construction with the owners of the Buchon Barn. Your original estimate for this job is $260,206 for the excavation and $373,954 for the foundation. There is already a change order with a price of $24,517 for the excavation (adds $22,749 to change order cost). You have charged the excavation work with $185 hours @ $102/hr for use of a 430E backhoe/loader, $123,931 for labor, and have bought $49,085 of lagging. You have a cost-plus subcontract to place soldier-pile retaining walls in the excavation and have already received a $33,570 invoice. Your estimated cost to complete the excavation is $68,966. You have charged the foundation work with $1,136 for the use of a compressor and $36.773 for labor. Your estimated cost to complete the foundation is $344,894. You have submitted a $308,208 progress payment bill to the owners. 1 1 1 1 2 2 11 State the variances, costs and profit in excess of billings, billings in excess of costs and profit, 12 1 VARIANCE for Avila Academy Fencing (1 pt) 13 2 VARIANCE for Avila Academy Landscaping (1 pt) 14 3 VARIANCE for Buchon Barn Excavation (1 pt) 15 4 VARIANCE for Buchon Barn Foundation (1 pt) 16 5 COSTS and PROFIT in EXCESS of BILLINGS for Avila Academy (2 pts) 17 6 BILLINGS in EXCESS of COSTS and PROFIT for Avila Academy (2 pts) 7 PERCENTAGE COMPLETE for Avila Academy (3 pts) 8 COSTS and PROFIT in EXCESS of BILLINGS for Buchon Barn (2 pts) 20 9 BILLINGS in EXCESS of COSTS and PROFIT for Buchon Barn (2 pts) 21 10 PERCENTAGE COMPLETE for Buchon Barn (3 pts) 22 11 TOTAL PERCENTAGE COMPLETE (2 pts) 23 4 25 18 3 19 2 2 2 20