Apple Architect Corp. has a $13 million contract to construct a building. The company estimates $9.1 million in costs to construct the building. During the current year, the company incurred $3.64 million of costs on the contract. Under the percentage-of-completion method, how much will Apple Architect Corp. report as revenue in the current year? a) $9,100,000 b) $5,200,000 c) $6,500,000 d) $3,640,000