Arlington Company is constructing a building. Construction began on January 1 and was completed on December 31. The weighted average expenditures of the year is $8,000,000. Arlington Company borrowed $3,000,000 on January 1 on a 5-year, 12% note to help finance construction of the building. In addition, the company had outstanding all year a 10%, 3-year, $20,000,000 note payable. a) Compute AVOIDABLE interest cost? Show your calculation. b) Compute ACTUAL interest cost? Show your calculation