单选题 The Better Building Company has a contract to build a building for $100 million. The estimate of the cost of the project is $ 75 million. In the first year of the project, BB had costs of $ 30 million. The Better Building Company' s reported profit for the first year of the contract, using the percentage-of-completion method, is:

A、

A. $0.
B、

B. $15 million.
C、

C. $10 million.

【正确答案】 C

【答案解析】Reported profit (in millions) = ($30/$75)×($100-75) = $10.