Arlington Co. constructed a building. Construction began on January 1 and was completed on December 31 of 2020. The following expenditures were incurred during the year of construction: Date Expenditures April 1 $ 300,000 July 31 450,000 December 31 600,000 The weighted average accumulated expenditures for 2020 were $462,500 $337,500 $937,500 $412,500