Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

0 Required information The following information applies to the questions displa

ID: 2519060 • Letter: 0

Question

0 Required information The following information applies to the questions displayed below) In 2018, the Westgate Construction Company entered into a contract to construct a road for Santa Clara County for $10,000,000. The road was completed in 2020. Information related to the contract is as follows: 2018 2019 2020 Cost incurred during the year Estimated costs to complete as of year-end Billings during the year Cash collections during the year $2,542, 000 ,772,000 $2,074,600 5,658,000 1,886,000 2,020,000 4,294,000 3,686, 000 1,810,000 3, 800,000 4,390,000 Westgate recognizes revenue over time according to percentage of completion. Required: 1. Calculate the amount of revenue and gross profit (loss) to be recognized in each of the three years. (Do not round intermediate calculations. Loss amounts should be indicated with a minus sign.) 2018 2019 2020 Revenue Gross profit (loss)

Explanation / Answer

2018 Cost incurred during the year A       2,542,000 Estimated Cost B       5,658,000 Total Estimated Cost C=A+B       8,200,000 Contract Value D     10,000,000 Revenue for 2018 E=(A/C)*D       3,100,000 Gross Profit E-A           558,000 2019 Earlier Cost incurred A       2,542,000 Cost incurred during the year B       3,772,000 Estimated Cost C       1,886,000 Total Estimated Cost D=A+B+C       8,200,000 Contract Value D     10,000,000 Total Revenue Shoul be booked E=((A+B)/C)*D       7,700,000 Less: Revenue allready booked in 2018 F       3,100,000 Revenue for 2019 G=E-F       4,600,000 Gross Profit G-B           828,000 2020 Contract Value A     10,000,000 Revenue Booked in 2018 B       3,100,000 Revenue Booked in 2019 C       4,600,000 Revenue for 2020 D=A-B-C       2,300,000 Cost Incurred E       2,074,600 Gross Profit D-E           225,400 2018 2019 2020 Revenue $3,100,000 $4,600,000 $2,074,600 Gross profit $558,000 $828,000 $225,400