Cost incurred to date Estimated cost to complete Percentage of Completion Income recognized to date 12/31/17 12/21/18 ? 14,200,000 4,900,000 9,000,000 ? 700,000 60% 2,400,000 What is the cost incurred to date in 2017? What is the Percentage of completion in 2017? a) 52.27% b) 45.87% c) 47.20% d) 37.72%