Determine over and underbilling$$s for a company with the following information:

$$ Job Number: $311$ Job Name: Smith Remodel Current Contract Amount: $$22,530$

o 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$

o Total Estimated Cost at Completion: $$28,221$ Actual Costs to Date: $$22,345$ Total Billed: $$28,500$