On July $31,2025,$ Swifty 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

$31$ Swifty issued a $$320,400,3-$year, $12\%$ note payable at Netherlands National Bank, on which interest is payable each July

$$228,400$ 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 $1,$ Swifty made a

final $$92,000$ payment to Minsk. Other than the note to Netherlands, Swifty's only outstanding liability at December $31.$

$2025,$ is a $$32,900,8\%,6-$year note payable, dated January $1,2022,$ on which interest is payable each December $31.$

$($a$)$

Calculate weighted$-$average accumulated expenditures, avoidable interest, and total interest cost to be capitalized

during $2025.$

Weighted$-$average accumulated expenditures $

Avoidable interest

$

Interest capitalized

$

eTextbook and Media

List of Accounts