Shumpert, Inc., entered into a contract that was to take two years to complete, with an estimated cost of $$2,609,600.$ The contract price was $$3,653,440.$ Costs of the contract for $2022,$ the first year, totaled $$1,957,200.$

If required, round any division to two decimal places and round your final answers to the nearest dollar.

a$.$ What was the gross profit reported by the percentage of completion method for $2022?$

$fill in the blank $1$

b$.$ After the contract was completed at the end of $2023$ at a total cost of $$2,740,080,$ what was the gross profit reported by the percentage of completion method for $2023?$

$fill in the blank $2$