6) On january 1,2021 dreamworld co .began construction of a new warehouse .the building was finished and readyfor use on september 30,2022.Expenditures on the project were as follows :

January1,2021 $300,000

September1,2021 $ 450,000

December321,2021 450,000

March31,2022 $450,000

September30,2022 $300,000

Dreamworld had $5000,000 in 12% bonds outstanding through both years.

The average accumulated expenditures for 2022 by the end of the construction period was?

1) $1950,000 (2)1554,000 (3)1254,000 (4) 975,000