Star Construction Corp. has a contract to construct a building for $10,992,600. The building is controlled by the customer throughout the term of the contract. Total costs to complete the building were originally estimated at $8,898,600. Construction commenced on 4 February 20X5. Actual costs were in line with estimated costs for 20X5 and 20X6. In 20X7, actual costs exceeded estimated costs by $137,400.

Total construction costs incurred in each year were as follows:

20X5 $2,710,800

20X6 $4,518,000

20X7 $1,807,200

Billings each year were as follows:

20X5 $2,309,000

20X6 $4,919,200

20X7 $3,764,400

Calculate and present the revenues and gross profit for the construction project for each of the three years assuming the company uses inputs to measure progress and revenue recognition.