In 2018, Cupid Construction Co. (CCC) began work on a two-year fixed price contract project. CCC recognizes revenue over time according to percentage of completion for this contract, and provides the following information (dollars in millions): Accounts receivable, 12/31/2018 (from construction progress billings) $37.5 Actual construction costs incurred in 2018 $ 135 Cash collected on project during 2018 $ 105 Construction in progress, 12/31/2018 $ 207 Estimated percentage of completion during 2018 60% What is the fixed contract price for CCC's project? $120 million $225 million. $345 million $349.5 million