Al Hilal Trading Company On January $1,2019,$ Al Hilal Trading Company began constructing a warehouse for its own use at an estimated cost of $26,000,000$ dinars. The company was able to complete the construction process and equip the warehouse for use on December $31,2019,$ and during the year $2019$ it was the outstanding balance of the company's public debts is as follows. Loan type mortgage loan.

Second annual Pay interest Balance $(12\%)$ Real estate imposition Semi$-$annually on $12/316/30$ the balance is $1000000.$The comments is the loan was obtained on $1/1/2019$ forestry establishment the warehouse is fully one with the due date $1/1/2020.$and the loan on short term charge $10\%$ the balance is $700000.$ The due date to pay a full amount on $30/06/2020.$ And the Long$-$term assumption $11\%$ Annually on $1/1.$ The balance is $500\mathrm{.}000.$ The loan is repaid in full on the due date $1/1/2022.$

During the year $2019,$ the company spent a total of $2,000,000$ dinars on building the warehouse, and the total average reference for this amounted to $1,750,000$ dinars. The management expects the possibility of selling the warehouse for an amount of $150,200$ dinars at the end of its productive life of $4$ years, and it will be depreciated according to the straight$-$line multiplier method. In the meeting, which was chaired by the general manager of the company, the company$$s general manager gave a brief presentation regarding the process of building the warehouse from its beginning on $1/1/2018$ until the warehouse was prepared for use on $12/31/2010.$ The presentation included a summary of the borrowing costs associated with the warehouse construction project that were completed. Its drawings are in the statement of financial position. The General Manager expressed his annoyance at the so$-$called "interest that can be earned", saying that all interest cannot be covered under it$.$ It is an unavoidable matter. No one can impose money on you without you paying him for it$.$ Why cannot our company use all forces on all assumptions when calculating This is the benefit that can be earned, and why cannot our company benefit from all the annual benefits accumulated over the period of building the warehouse?

Required: Critically analyze and disclose the information on borrowing costs related to the construction of a warehouse for Al Hilal business in light of International Accounting Standard No$.23,$ then do the following:

$1.$ Determine the capitalization period. $($scientist$)$

$2.$ Calculate the weighted average of the amounts spent on the project.

$3.$ Calculating the reference average of the general interest rate.

$4.$ Calculating the actual interest expenses on all existing loans.

$5.$ Calculating the borrowing costs related to the warehouse $($according to the reference average spent on construction$).$

$6.$ Identify avoidable costs.

Note: You must explain all calculations in detail, in addition to rounding the weighted interest rate to two places.