Shumpert, Inc., entered into a contract that was to take two years to complete, with an estimated cost of $$1,348,800.$ The contract price was $$1,888,320.$ Costs of the contract for $2022,$ the first year, totaled $$1,011,600.$

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 $$1,416,240,$ what was the gross profit reported by the percentage of completion method for $2023?$

$fill in the blank $2$