I know the answer to question 84 is 2772000 but i am not sure why you would multiple 9/12. Shouldnt you multiply each expenditure by the time of the months left until the plant is ready and finished? Can someone explain?

[(400000+1200000+1200000+96000)x 9/12] + (1200000 x 6/12) + (800000 x 0/12) = 2772000

Use the following information for questions 82 through 85. On January 2, 2014, Indian River Groves began construction of a new citrus processing plant The automated plant was finished and ready for use on September 30, 2015. Expenditures for the construction were as follows: January 2, 2014 September 1, 2014 December 31, 2014 March 31, 2015 $ 400,000 1,200,000 1,200,000 1,200,000 800,000 LSeptember 30, 2015