On January 1, 2021, Dreamworld Co. began construction of a new warehouse. The building was finished and ready for use on September 30, 2022. Expenditures on the project were as follows:

January 1 2021	313000
September 1 2021	465000
December 31 2021	465000
March 31 2022	465000
September 30 2022	313000

Dreamworld had $5,500,000 in 15% bonds outstanding through both years. What was the final cost of Dreamworld's warehouse?

a. 2,021,000

b .2,273,810

c. 1,313,200

d. 2,288,180