Avery Co. constructed a building. Construction began on January 1 and was completed on December 31 of 2020. To help pay for construction, the company obtained a $500,000 specific construction loan on January 1 with a 10% interest rate. Other than that, the company had two long-term notes of $300,000 and $600,000 with a weighted- average interest rate of 11%. Both notes were outstanding during the entire construction period. Assume that the weighted average accumulated expenditures for the construction are $580,000, the amount of avoidable interest for year 2020 was? O $ 63,800 $ 58,000 G $ 63,000 O$ 58,800 Under the lower-of-cost-or-market (LCM) inventory valuation, the designated market value O is always the middle value of replacement cost, ceiling, and floor. is always the lower value of historical cost or replacement cost. O is always the lowest value of replacement cost, ceiling, and floor. is always the highest value of replacement cost, ceiling, and floor. Which of the following costs should be capitalized? OR&D cost that has no future alternative uses. Computer software cost after the technological feasibility is established. Advertising cost. Start-up cost