Which of the following formulae correctly states the profit taken or recognized from profit realized in a long term contract?

• A.(total cost of contract/estimated cost of contract) x (estimated total profit)
• B.(cost of worker certified/total cost of contract) x (estimated total profit)
• C.(cost to date/estimated cost of contract) x (estimated total profit)
• D.(cost to date/estimated cost of contract) x (value of work certified)