(Long Term Contracts) Smiley Homes recently purchased a large piece of land and has begun construction of ten new homes, which are anticipated to cost a total of $280,000 each to manufacture. At the end of Year 1, Smiley Homes has incurred the following costs:

Land purchase

$1,200,000

Materials

500,000

Salaries and wages

750,000

Overhead

250,000

The homes will be sold for $450,000 each. At the end of Year 1, $1,300,000 of certified work was completed. What profit will be reported in Year 1 for the project?