Compute a conservative estimate of profit on a contract [80% complete] from the following particulars. Illustrate at least four methods of computing the profit.

Particulars

Amount [Rs.]

Total expenditure to date

1, 02,000

Estimated further expenditure to complete the contract

20, 400

[including contingencies]

 

Contract price

1, 83,600

Work certified

1, 20,000

Work uncertified

10, 200

Cash received

97, 920