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Use the following information for questions 5 through 7. On March 1, 2019, Newton Company purchased land for an office site by paying 540,000 cash. Newton began construction on the office building on March 1. The following expenditures were incurred for construction: Date Expenditures March 1, 2019 360,000 April 1, 2019 504,000 May 1, 2019 900,000 June 1, 2019 1,440,000 The office was completed and ready for occupancy on July 1. To help pay for construction, 720,000 was borrowed on March 1, 2019 on a 9%, 3-year note payable. Other than the construction note, the only debt outstanding during 2015 was a 300,000, 12%, 6-year note payable dated January 1, 2019. 5. The weighted average accumulated expenditures on the construction project during 2019 were a. 384,000. b. 2,934,000. C. 312,000. d. 696,000. 6. The actual interest cost incurred during 2019 was Page 2 of 7 a. 90,000. b. 100,800. C. 50,400. d. 84,000. 7. Assume the weighted-average accumulated expenditures for the construction project are 870,000. The amount of interest cost to be capitalized during 2019 is a. 41,400. b. 27,600. C. 90,000 d. 100,800