modis manufacturing builds specialty packaging machinery for other manufacturers. all of the products are high end and range in sales price from $5 million to $25 million. a major customer is rebuilding one of its factories and has ordered three machines with total revenue for modis of $45 million. the contracted date to complete the production was november, and the company met the contract date. the customer acknowledges the contract and confirms the amount. however, because the factory is not yet complete, it has asked modis to hold the products in the warehouse as a courtesy until its building is complete..