Early in 2025. Whispering Corporation engaged Kiner, Inc to design and construct a complete modernization of Whispering's manufacturing facility. Construction was begun on June 1, 2025 and was completed on December 31, 2025. Whispering made the following payments to Kiner, Inc, during 2025: In order to help finance the construction, Whispering issued the following during 2025: 1. \$2,210,000 of 10-year, 9% bonds payable, issued at par on May 31, 2025, with interest payable annually on May 31. 2. 300,000 shares of no-par common stock issued at $10 per share on October 1.2025. In addition to the 9% bonds payable, the only debt outstanding during 2025 was a $552,500,12% note payable dated January 1,2024 and due January 1, 2026, with interest payable annually on January 1. Compute the amounts of each of the following: (Round answers to 0 decimal places, es. 5,125) In addition to the 9% bonds payable, the only debt outstanding during 2025 was a $552,500,12% note payable dated January 1,2024 and due January 1.2026, with interest payable annually on January 1. Compute the amounts of each of the following: (Round answers to 0 decimal ploces, eg. 5, 125.) 1. Weighted-average accumulated expenditures qualifying for capitalization of interest cost. 2. Avoidable interest incurred during 2025. 3. Total amount of interest cost to be capitalized during 2025. 1. Weighted-average accumulated expenditures 2. Avoidable interest: 3. Amount of interest cost to be capitalized