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Brady Construction Company contracted to build an apartment complex for a price

ID: 2447703 • Letter: B

Question

Brady Construction Company contracted to build an apartment complex for a price of $6,300,000. Construction began in 2016 and was completed in 2018. The following is a series of independent situations, numbered 1 through 6, involving differing costs for the project. All costs are stated in thousands of dollars. Required: Complete the following table. (Do not round intermediate calculations. Round your final answers to the nearest whole dollar. Negative amounts should be indicated by a minus sign.)

Explanation / Answer

The gross profit (loss) for the year 2016 is as follows:

Situation

Costs incurred

Total costs

% of completion

Revenue

Costs

Gross profit

1

1,630

5,440

                       29.96

        1,888

1,630

                 258

2

1,630

5,440

                       29.96

        1,888

1,630

                 258

3

1,630

5,440

                       29.96

        1,888

1,630

                 258

4

630

5,040

                       12.50

           788

630

                 158

5

630

5,040

                       12.50

           788

630

                 158

6

630

6,485

                         9.71

           612

630

     -18

The gross profit (loss) for the year 2017 is as follows:

Situation

Costs incurred

Total costs

% of completion

Revenue

Costs

Gross profit

1

2,520

3,810

                       66.14

        4,167

2,520

             1,647

2

1,290

4,210

                       30.64

        1,930

1,290

                 640

3

2,520

5,060

                       49.80

        3,138

2,520

                 618

4

3,130

4,070

                       76.90

        4,845

3,130

             1,715

5

3,130

5,670

                       55.20

        3,478

3,130

                 348

6

3,130

6,000

                       52.17

        3,287

3,130

                 157

The gross profit (loss) for the year 2018 is as follows:

Situation

Costs incurred

Revenue

Costs

Gross profit

1

1,290

        3,600

1,290

             2,310

2

2,920

        3,600

2,920

                 680

3

2,640

        3,600

2,640

                 960

4

1,260

        3,600

1,260

             2,340

5

2,210

        3,600

2,210

             1,390

6

3,100

        3,600

3,100

                 500

Situation

Costs incurred

Total costs

% of completion

Revenue

Costs

Gross profit

1

1,630

5,440

                       29.96

        1,888

1,630

                 258

2

1,630

5,440

                       29.96

        1,888

1,630

                 258

3

1,630

5,440

                       29.96

        1,888

1,630

                 258

4

630

5,040

                       12.50

           788

630

                 158

5

630

5,040

                       12.50

           788

630

                 158

6

630

6,485

                         9.71

           612

630

     -18

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