Messersmith Company is constructing a building. Construction began in 2016 and the building was completed 12/31/16. Messersmith made payments to the construction company of 2,000,000 on 7/1, 4,200,000 on 9/1, and 4,000,000 on 12/31. Weighted average accumulated expenditures were a) 2,050,000 b) 2,400,000 c) 6,200,000 d) 10,200,000