Cooper Construction Company had a contract starting April 2020, to construct a $24,000,000 building that is expected to be completed in September 2022, at an estimated cost of $22,000,000. At the end of 2020, the costs to date were $10,120,000 and the estimated total costs to complete had not changed. The progress billings during 2020 were $4,800,000 and the cash collected during 2020 was 3,200,000. Cooper uses the percentage-of-completion method. For the year ended December 31, 2021, Cooper would recognize gross profit on the building of:

a. $843,333
b. $920,000
c. $1,080,000
d. $0

The leading producer of cell phone backup batteries, jumpstart, has achieved great success because they produce high-quality battery backups that are not too expensive. even so, another company that produces lower-quality batteries at the same price has also achieved some success, but not as much as jumpstart. also, in general, the price of backup batteries has declined because of economies of scale and learning. in addition, jumpstart has added complementary assets, such as a carrying case. considering all of these factors, the backup battery industry is most likely in the introduction stage. growth stage. shakeout stage. maturity stage.

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