3-On June 1, 2018, Robert Company contracted MCH Construction Co. to construct a building for $4,000,000 on land owned by Robert Company. The payments made by Robert Company to MCH Construction Co. are shown below. Date Amount July 31, 2018 $900,000 January 31, 2019 $1,500,000 May 30, 2019 $1,600,000 Construction was completed and the building was ready for occupancy on May 29, 2019. Robert Company had no borrowings directly associated with the construction of the new building, but had the following outstanding debt at May 31, 2019, the end of its fiscal year. 10%, 5-year, $2,000,000 note payable, dated April 1, 2017, with interest payable annually on April 1. 12%, 10-year, $3,000,000 bonds issued May 31, 2015, with interest payable annually on May 31. a. Compute the weighted-average accumulated expenditures for interest capitalization purposes. b. Determine the amount of interest to be capitalized at May 31, 2019 in relation to the construction of the building