On July 31, 2010, Bismarch Company engaged Duval Tooling Company toconstruct a special-purpose piece of factory machinery.Construction was begun immediately and was completed onNovember 1, 2010. To help finance construction, on July 31 Bismarckissued a 400,000, 3-year, 12% note payable at Wellington NationalBank, on which interest is payable each July 31. $300,00 of theproceeds of the note was paid to Duval on July 31. The remainder ofthe proceeds was temporarily invested in short-term marketablesecurities (trading securities) at 10% until November 1. OnNovember 1, Bismarck made a final $100,000 payment to Duval. Otherthan the note to Wellington, Bismarck's only outstanding liabilityat December 31, 2010, is a $30,000, 8%, 6-year note payable, datedJanuary 1, 2007, on which interest is payable each December 31. Calculate the weighted-average accumulated expenditure, avoidableinterest, and total interest cost to be capitalized during2010?