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n March 1, 2017, Bramble Construction Company contracted to construct a factory

ID: 2592608 • Letter: N

Question

n March 1, 2017, Bramble Construction Company contracted to construct a factory building for Fabrik Manufacturing Inc. for a total contract price of $8,330,000. The building was completed by October 31, 2019. The annual contract costs incurred, estimated costs to complete the contract, and accumulated billings to Fabrik for 2017, 2018, and 2019 are given below:

2017

2018

2019


(a) Using the percentage-of-completion method, prepare schedules to compute the profit or loss to be recognized as a result of this contract for the years ended December 31, 2017, 2018, and 2019. (Ignore income taxes.) (If answer is 0, please enter 0. Do not leave any fields blank.)

2017

2018

2019

Contract costs incurred during the year $2,671,200 $2,193,000 $2,395,800 Estimated costs to complete the contract at 12/31 3,688,800 2,395,800 –0– Billings to Fabrik during the year 3,170,000 3,510,000 1,650,000 WileyPLUS coi secure https://edugen.iileyplus.co ::: AppsMySIU Rock marksSU Homepagesulaptop SupportQurSrnry Talley & r.uni 201517 undergrad E Th nauus on m Fin: D Digic ation e Portfol M Gmail Employ Connectin Other bookmarkes Financial Ath Fdition and Tntermediate Accounting 16th Fdition, NileyPL IS Custos Coure tor St ohn's Liniversity ENTEKMEDEATE ACC L and 11 (ACC 1371, 3372) to cangkete the 12.3 12:48 PM 12/10/2017

Explanation / Answer

2017

2018

2019

Contract cost incurred during the year

2671200

2193000

2395800

Estimated costs to complete the contract

3688800

2395800

0

Percentage of completion

2671200/3688800 *100 = 72.41%

(2671200+2193000)/( 2671200+2193000+2395800) = 4864200/7260000 *100 = 67%

100%

Contract revenue to be recognized

8330000*72.41% = 6031753

8330000*67% = 5581100

8330000*100% = 8330000

Contract revenue recognized in earlier period

0

6031753

6031753 – 450653 = 5581100

Contract revenue for period

6031753

(450653)

8330000 – 5581100 = 2748900

2017

2018

2019

Contract cost incurred during the year

2671200

2193000

2395800

Estimated costs to complete the contract

3688800

2395800

0

Percentage of completion

2671200/3688800 *100 = 72.41%

(2671200+2193000)/( 2671200+2193000+2395800) = 4864200/7260000 *100 = 67%

100%

Contract revenue to be recognized

8330000*72.41% = 6031753

8330000*67% = 5581100

8330000*100% = 8330000

Contract revenue recognized in earlier period

0

6031753

6031753 – 450653 = 5581100

Contract revenue for period

6031753

(450653)

8330000 – 5581100 = 2748900