A construction company entered into a fixed-price contract to build an office building for $20 million. Construction costs incurred during the first year were $6 million and estimated costs to complete at the end of the year were $9 million. The building was completed during the second year. Construction costs incurred during the second year were $10 million. How much gross profit will the company recognize in the first year and in the second year applying the completed contract method? (Enter your answers in whole dollars.) Gross profit Year 1 Year 2