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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 Figure 2-6. The original estimate 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. Determine the total estimated cost at completion for the project and the variance for the sewer using the table below as reference to determine the following values. Some values are zero. 1. Original Estimate 2. Change Orders 3. Total Estimate 4. Committed Costs 5. Committed Costs Invoiced 6. The non-committed costs invoiced 7. Total committed and non-committed costs 8. The estimated cost to complete 9. Total Estimated Cost at the completion 10. Variance