Pharoah Construction Inc., which has a calendar year end, has entered into a non-cancellable fixedprice contract for $2.7 million beginning September 1, 2023, to build a road for a municipality. It has been estimated that the road construction will be complete by June 2025 . The following data pertain to the construction period. : Costs to date $7 Estimated costs to complete 1,6 Progress billings to date (non-refundable) 7 Cash collected to date 6 (a) Using the percentage-of-completion method, calculate the percentage complete for 2023 and 2024. (Round answers to 2 de e.g. 52.75%.) 2023