The life of a construction contract is 4 years. The firm used the percentage-of-completion method. Under this method, cash collected and revenues recognized are shown below. Total cost of the project was $800,000. What portion of the total cost was incurred each year?

year	cash collected	revenue recognized	cost incurred
1	100,000	300,000	A
2	200,000	300,000	B
3	200,000	150,000	C
4	500,000	250,000	D
total	1,000,000	1,000,000	800,000