Black Putih Construction Bhd is a construction company that based in Melaka. At the beginning of the year 2017, the company began constructing three different buildings at different places (Bukit Baru, Bukit Beruang and Bukit Katil). The following information describes the status of these building at the end of the year 2017. Bukit Baru (RM'000) Bukit Beruang (RM'000) Bukit Katil (RM'000) Contract price 12,000 27,000 39,450 Costs incurred to date 6,210 18,954 9,000 Estimated costs to complete 4,140 5,346 27,000 During the year 2018, the company incurred the following costs for the particular building: Bukit Baru RM2,790,000 (estimated costs to complete RM2,250,000) Bukit Beruang RM5,400,000 (job was completed) Bukit Katil RM22,200,000 (estimated costs to complete RM8,400,000) REQUIRED: 

(a) Calculate the stage of completion for all construction contracts for the year 2017 and 2018. Assume the company practices the cost-to-costs percentage of completion method. 

(b) Calculate the total revenues, total costs, and gross profit for the year 2017 and 2018