CCS is a construction company that builds roads in the NWT. CCS uses the percentage- of- completion method and measures completion based on the number of kilometres completed. In November 20X9, CCS signed an agreement with the NWT government to build 50 kilometres of new road for a total consideration of $ 40 mil-lion. The contract would likely take three years to complete and start in the spring of 20X10. Over the next three years, 15 kilometres were completed in 20X10, 22 kilometres in 20X11, and 13 in 20X12.

Required:
Calculate the amount of revenue that would be recognized in 20X10, 20X11, and 20X12.