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Help Save&ExitS; Indiana Co. began a construction project in 2018 with a contrac

ID: 2555444 • Letter: H

Question

Help Save&ExitS; Indiana Co. began a construction project in 2018 with a contract price of $161 million to be received when the project is completed in 2020 During 2018, Indiana incurred $34 million of costs and estimates an additional $81 million of costs to complete the project Indiana recognizes revenue over time and for this project recognizes revenue over time according to the percentage of the project that has been completed In 2019, Indiana incurred additional costs of $59 million and estimated an additional $36 milion in costs to complete the project Indiana (Do not round your percentage calculated) Multiple Choice Recognized $3050 million gross profit on the project in 2019 Recognized $8.00 miion gross profit on the project in 2019 MacBook Air 5 6

Explanation / Answer

Costs incurred in 2018

$          34

million

Estimated additional cost

$          81

million

Total Costs

$        115

million

Contract Price

$        161

million

Estimated Revenue

$          46

million

Revenue is recognized over time on the basis of percentage of project completed

Project Completed in 2018

= 34/115

29.57%

Revenue to be recognized in 2018

= 46 * 29.57%

$          14

million

Costs incurred in 2018

$          34

million

Costs incurred in 2019

$          59

million

Estimated additional cost

$          36

million

Total Costs

$        129

million

million

Contract Price

$        161

million

Estimated Revenue

$          32

million

Revenue is recognized over time on the basis of percentage of project completed

Project Completed till 2019

= (34+59) / 129

72.09%

Revenue to be recognized till 2019

= 32 * 72.09%

$          23

million

Revenue recognized in 2018

$          14

million

Revenue to be recognized in 2019

= 23 - 14

$             9

million

Costs incurred in 2018

$          34

million

Estimated additional cost

$          81

million

Total Costs

$        115

million

Contract Price

$        161

million

Estimated Revenue

$          46

million

Revenue is recognized over time on the basis of percentage of project completed

Project Completed in 2018

= 34/115

29.57%

Revenue to be recognized in 2018

= 46 * 29.57%

$          14

million