GABRIEL CONSTRUCTION COMPANY uses the output method to determine their percentage of completion for their construction projects. They are currently constructing and selling 10 residential units and estimate to incurthe following costs: Fulfilment costs $10,000,000 Development Cost $20,000,000. They estimate that the cost to be allocated per residential unit would be as follows: Fulfilment cost $1,000,000 Development cost $2,000,000. For the current year Gabriel Construction Company already incurred $10,000,000 for fulfilment costs, $1,000,000 per unit for development costs and the company architect also estimated the units to be 60% complete