DJ Builders, Inc. has constantly used the percentage-of-completion method (over time) of accounting for construction-type contracts. During 2015, DJ started work on a P9,000,000 fixed-price construction contract that was completed in 2016. DJ's accounting records disclosed the following: 12/31/2015 12/31/2016 Cumulative contract costs incurred P3,900,000 P6.300,000 Estimated total costs at completion P7.800.000 P8.100,000 a. 2015 Revenue, Cost, and Gross Profit b. 2015 Revenue, Cost, and Gross Profit