In 2021, 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, 12/31/2021 (from construction progress billinga) $37.5 Actual construction costs incurred in 2021 $ 135 Cash collected on project during 2021 Construction in progress, 12/31/2021 $ 207 Estimated percentage of completion during 2021 $ 105 603 What were the construction billings by CCC during 2021