$A$&$B$ Construction enters into a contract to construct a bridge for $$1,400,000.$ At the outset, $A$&$B$ estimates that it will

cost $$1,200,000$ to build the bridge. Actual costs in $2017$ are $$540,000.$ Actual costs in $2018$ are less than expected and

amount to $$600,000.$ The profits reported under the completed contract and percent of completion methods for

year would be:

Select one:

a$.$

b$.$

c$.$