Mason Furniture Company constructed an office building for company use beginning on January 1, 2019 at an estimated cost of $1,000,000. Assume Mason completed the building on December 31, 2019 at a total cost of $1.200.000. The weighted average of accumulated expenditures was calculated at $800,000. Additional information related to the company's debt outstanding during 2019 is below. How much interest should be capitalized on the building? Construction loan, 8%, outstanding the entire 500,000 year Long-term loan, 9%, outstanding the entire 600,000 year -- $70,000 $67,000 $68,000 $94.000 Jefferson Manufacturing Company constructed a manufacturing plant at a cost of $5,500,000. Included in those costs were land costs of $500,000. During the construction of the plant, Jefferson also capitalized interest costs of $400,000. The plant had an estimated salvage value of $100,000 and an estimated life of 30 years. What is the annual depreciation on the manufacturing plant? (assume SL method $163,333 O $193,333 $176,667 $175,455