Interest During Construction Beard Corporation constructed and manufactured certain assets and incurred the following avoidable interest costs in connection with those activities: Avoidable Interest Costs Incurred Warehouse constructed for Belardo's own use $20,000 Special-order machine for sale to unrelated customer, produced according to customer's specifications 9,000 Inventories routinely manufactured, produced on a repetitive basis .

All of these assets required an extended period of time for completion. Assuming that the effect of interest capitalization is material, what is the total amount of interest costs to be capitalized?