Shumpert, Inc., entered into a contract that was to take two years to complete, with an estimated cost of $$1,403,200.$ The contract price was $$1,964,480.$ Costs of the contract for $2022,$ the first year, totaled $$1,052,400.$

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 $$1,473,360,$ what was the gross profit reported by the percentage of completion method for $2023?$

$fill in the blank $2$