On January $5,2020,$ ?NorthCo signed a $ $3\mathrm{.}30$ ?million contract to construct an office and warehouse for a small wholesale company. The project was originally expected to be completed in two years, but difficulties in hiring a sufficient pool of skilled workers extended the completion date by an extra year. As well, significant increases in the price of steel in the second year resulted in cost overruns on the project. NorthCo was able to negotiate a partial recovery of these costs, and the total contract value was adjusted to $ $3\mathrm{.}90$ ?million in the second year. Additional information from the project is as follows: