Hackleman Company is constructing a building. Construction began in 2018 and the building was completed 12/31/18. Hackleman made payments to the construction company of $1,500,000 on 6/1,$3,300,000 on 9/1, and $3,000,000 on 12/31. The weighted-average accumulated expenditures were: Select one: a. $1,725,000 b. $1,850,000 c. $2,100,000 d. $1,975,000 e. $1,700,000 Harbor Co. began constructing a building for its own use in January of the current year. During the current year, Harbor incurred interest of $20,000 on specific construction debt, and $60,000 on other borrowings. Interest computed on the weighted-average amount of accumulated expenditures for the building during the current year was $40,000. What amount of interest cost should Harbor capitalize? Select one: a. $40,000 b. $80,000 c. $100,000 d. $20,000 e. $60,000