Moby

Hi my Dear Tutor I have a question relation to Moby
Trial balance 30 September 2016
Construction contract(1)-4000

Note(1)
The performance obligations of the construction contract are satisfied over time.The balance on the construction contract is made up of the following items.

Cost incurred to date-14000
Value of contract billed (work certified)-10000

The contract commenced on 1 october 2015 and is for a fixed price of $25million. The costs to complete the contract at 30 September 2016 are estimated at $6 million.Moby ‘s policy is to accrue profits on construction contracts based on a stage of completion given by the work certified as a percentage of the contract price

Complete% 10000/25000*100%=40%

Solution
Under P/L
Revenue(25000*40%)—10000
Cost of sales((14000+6000)*40%)—8000
gross profit—–2000

cost to date–14000
profit recognised-2000
amount invoiced or billed-10000
contract asset-6000

Then I looked at the answer, cost recognised under p/l only cost to date 14000 not estimated cost 6000?and the whole calculation became wrong?

Is this the answer of it?My guess
Is this because the construction contract estimated cost planned till 30 September 2016
6000 but it became 14000 that is why 6000 included 14000?

Could you explain it to me please?