106 Hayes Construction Corporation contracted to construct a building for $4,500,000. Construction began in 2017 and was completed in 2018. Data relating to the contract are summarized below: Year ended December 31 2017 2018 Costs incurred $1,800,000 Estimated costs to complete $1,350,000 1,200,000 (Note: if there is no to date' after 'costs incurred', then 'costs incurred are for a specific year.) Hayes uses the percentage-of-completion method as the basis for income recognition. For the years ended December 31 2017, and 2018, respectively, Hayes should report gross profit of a. $810,000 and $540,000 b. $2,700,000 and $1,800,000. $900,000 and $450,000 $0 and $1,350,000