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Question - Hemsworth Ltd. Began work in 2020 on a contract for $960,000. Other details follow:
2020
2021
Costs incurred during the year
$160,000
$490,000
Estimated costs to complete as of December 31
480,000
0
Billings during the year
180,000
720,000
Collections during the year
150,000
975,000
Required - Assume that Hemsworth uses the completed-contract method of accounting. What the portion of the total gross profit to be recognized in 2021?
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