A contractor has a contract to remove and replace the existing landscape and sidewalks around an office build- ing. The work includes demolition of the existing land- scaping 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 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 approved to remove some unexpected debris found during the demolition. The dem- olition 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 and the estimated 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 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.