Headland Ltd$.$ is constructing a building. Construction began on February $1$ and was completed on December $31.$ Expenditures were

HK $$2,160,000$ on March $1,$ HK$$1,440,000$ on June $1,$ and HK $$2,520,000$ on December $31.$ Compute Headland's average carrying

amount for borrowing cost capitalization purposes.

Average carrying amount $,HK$$