(13). On July 31, 2019, Rabia Company engaged Omaima Tooling Company to construct a special-purpose piece of factory machinery. Construction was begun immediately and was completed on November 1, 2019. To help finance construction, on July 31 Rabia issued a $450,000, 3-year, 10 % note payable at National Bank of Oman, on which interest is payable each July 31. Rabia paid $300,000 of the proceeds of the note to Omaima on July 31. The remainder of the proceeds was temporarily invested in short- term marketable securities at 8% until November 1. On November 1, Rabia made a final $150,000 payment to Omaima. Other than the note to Randazzo, Rabia's only outstanding liability at December 31, 2016, is a $45,000, 6%, 6-year note payable, dated January 1, 2011, on which interest is payable each December 31. Instructions Calculate the interest revenue, weighted-average accumulated expenditures, avoidable interest, and total interest cost to be capitalized during 2019. (Round all computations to the nearest dollar.) (2.5 marks)