An estimate shows the following job items: Job #1 – $2,800; Job #2 – $4,100; Job #3 – $6,100; and Job #4 – $3,800. The actual job cost showed #1 at $2,300; Job #2 at $4,400; Job #3 at $6,300 and #4 at $3,300. This portion of the project is:

An estimate shows the following job items: Job #1 – $2,800; Job #2 – $4,100; Job #3 – $6,100; and Job #4 – $3,800. The actual job cost showed #1 at $2,300; Job #2 at $4,400; Job #3 at $6,300 and #4 at $3,300. This portion of the project is: