Hayes Construction Corporation Contracted to Construct a Building for $1,500,000

Hayes Construction Corporation contracted to construct a building for $1,500,000.Construction began in 2010 and was completed in 2011.Data relating to the contract are summarized below:
Hayes uses the percentage-of-completion method as the basis for income recognition.For the years ended December 31, 2010, and 2011, respectively, Hayes should report gross profit of

A) $270,000 and $180,000.
B) $900,000 and $600,000.
C) $300,000 and $150,000.
D) $0 and $450,000.