Exam Corp has the following data available for a two-year project: 2020 2021 Costs Incurred in The Year 3,000 6,000 Estimated Costs to Complete 9,000 -0- Billings During the Year 4,500 5,500 Cash Collections 3,500 6,000 Selling Price: $15,000 Required I . Calculate the cost of goods sold of each year