On January 1, 2013, Kris Inc. began construction of an automated cattle feeder system. The system was finished and ready for use on October 31, 2014. Expenditures on the project were as follows: January 1, 2013 $400,000 September 1, 2013 $300,000 December 31, 2013 $200,000 March 31, 2014 $300,000 September 30, 2014 $200,000 Kris borrowed $700,000 on a construction loan at 10% interest on January 1, 2013. This loan was outstanding throughout the construction period. The company had $3,500,000 in 8% bonds payable outstanding in 2013 and 2014.

Average accumulated expenditures for 2013 was (rounded to the nearest dollar):

Interest capitalized for 2013 was (rounded to the nearest dollar):

Average accumulated expenditures for 2014 was (rounded to the nearest dollar):

Interest capitalized for 2014 was (rounded to the nearest dollar):

Total Cost of the Cattle Feeder System (rounded to the nearest dollar):