Sunland Construction Co. uses the percentage-of-completion method. In 2018, Sunland began work on a contract for $11600000 and it was completed in 2019. Data on the costs are:

Year Ended December 31

2018 2019

Costs incurred $3990000 $2860000

Estimated costs to complete 26600000

For the years 2018 and 2019, Sunland should recognize gross profit of

20182019