$ 300,000 W21 On January 1, 2021, Dreamworld Co. began construction of a new warehouse. The building was finished and ready for use on September 30, 2022. Expenditures on the project were as follows: January 1, 2021 September 1, 2021 $ 450,000 December 31, 2021 $ 450,000 March 31, 2022 $ 450,000 September 30, 2022 $ 300.000 Total Construction Costs (excluding cap'd interest) $1.950,000 Dreamworld borrowed Dreamworld had $5,000,000 in 12% bonds outstanding through both years. a) Dreamworld's average accumulated expenditures for 2021 was: b) Dreamworld's capitalized interest in 2021 was: c) The average accumulated expenditures for 2022 (including prior year capitalized interest) by the end of the construction period was: d) What was the final cost of Dreamworld's warehouse