On January 2, 2017, Orlando Prime Groves began construction of a new citrus processing plant. The automated plant was finished and ready for use on September 30, 2018. Expenditures for the construction were as follows:

January 2, 2017	$ 400,000
September 1, 2017	1,200,000
December 31, 2017	1,200,000
March 31, 2018	1,200,000
September 30, 2018	800,000

Orlando Prime Groves borrowed $2,200,000 on a construction loan at 12% interest on January 2, 2017. This loan was outstanding during the construction period. The company also had $8,000,000 in 9% bonds outstanding in 2017 and 2018.

January 2, 2017	$400,000
September 1, 2017	$1,200,000
December 31, 2017	$1,200,000
March 31, 2018	$1,200,000
September 30, 2018	$800,000

36. What were the weighted-average accumulated expenditures for 2017?

A. $1,000,000

B. $800,000

C. $2,000,000

D. $1,066,667

37. The interest capitalized for 2017 was:

A. $304,000

B. $120,000

C. $360,000

D. $96,000