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On July 3 1 , 2 0 2 5 , Bramble Company engaged Minsk Tooling Company to construct a special - purpose piece of factory

On July 31,2025, Bramble Company engaged Minsk Tooling Company to construct a special-purpose piece of factory machinery. Construction began immediately and was completed on November 1,2025. To help finance construction, on July 31 Bramble issued a $306,000,3-year, 12% note payable at Netherlands National Bank, on which interest is payable each July 31.$204,000 of the proceeds of the note was paid to Minsk on July 31. The remainder of the proceeds was temporarily invested in short-term marketable securities (trading securities) at 10% until November 1. On November 1, Bramble made a final $102,000 payment to Minsk. Other than the note to Netherlands, Bramble's only outstanding liability at December 31,2025, is a $31,000,8%,6-year note payable, dated January 1,2022, on which interest is payable each December 31.
Calculate weighted-average accumulated expenditures, avoidable interest, and total interest cost to be capitalized during 2025.
Weighted-average accumulated expenditures $
Avoidable interest
$
Interest capitalized
$
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