Construction was completed and the building was ready for occupancy on May $27,2021.$ Coronado had no new borrowings directly associated with the new building but had the following debt outstanding at May $31,2021,$ the end of its fiscal year.

$10\%5-$year note payable of $$2,760,000,$ dated April $1,2017,$ with interest payable annually on April $1.$

$12\%10-$year bond issue of $$4,140,000$ sold at par on June $30,2013,$ with interest payable annually on June $30.$

The new building qualifies for interest capitalization. The effect of capitalizing the interest on the new building, compared with the effect of expensing the interest, is material.

$($a$)$

Compute the weighted$-$average accumulated expenditures on Coronado$$s new building during the capitalization period.