Early in 2017, Dobbs Corporation engaged Kiner, Inc. to design and construct a complete modernization of Dobbs's manufacturing facility. Construction was begun on June 1, 2017 and was completed on December 31, 2017. Dobbs made the following payments to Kiner, Inc. during 2017:

Date		Payment
June 1, 2017		$5,856,000
August 31, 2017		9,120,000
December 31, 2017		7,440,000

In order to help finance the construction, Dobbs issued the following during 2017:

1.	$5,110,000 of 10-year, 9% bonds payable, issued at par on May 31, 2017, with interest payable annually on May 31.
2.	300,000 shares of no-par common stock, issued at $10 per share on October 1, 2017.

In addition to the 9% bonds payable, the only debt outstanding during 2017 was a $1,247,000, 12% note payable dated January 1, 2013 and due January 1, 2023, with interest payable annually on January 1. Compute the amounts of each of the following:

1.		Weighted-average accumulated expenditures qualifying for capitalization of interest cost.
2.		Avoidable interest incurred during 2017.
3.		Total amount of interest cost to be capitalized during 2017.

1.		Weighted-average accumulated expenditures		$
2.		Avoidable interest		$
3.		Amount of interest cost to be capitalized		$