tracts, construction costs are accumulated in an inventory account called Construction in Process (or Construction in Progress) under which method(s)?...

In accounting for long-term construction-type contracts, construction costs are accumulated in an inventory account called Construction in Process (or Construction in Progress) under which method(s)?

Select one:

a. Percentage of Completion, but not Completed Contractb. Completed Contract, but not Percentage of Completionc. Both Percentage of Completion and Completed Contractd. Neither Percentage of Completion nor Completed Contract