Bank Construction Company began work on a new building project on Jan 12010. T

Bank Construction Company began work on a new building project on Jan 12010. The project is to be completed by December 312012 for a fixed price of 108
million. The following are the actual cost incurred and estimates of remaining costs to complete the project that were made by Becks accountiing staff.

Years Actual Cost incurred in each year Estimated remaining cost to complete the project

2010 30 million 60 million

2011 45 million 45 million

2012 35 million 0

What amount if gross profit(or Loss) would beck record on this project in each year under the percentage of comletion method

?