On July 31, 2010, Bismarck Company engaged Duval Tooling Company to construct a special-purpose piece of factory machinery, Construction was begun immediately and was completed on November 1, 2010. To help finance construction, on July 31 Bismarck issued a $400,000, 3-year, 12% note payable at Wellington National Bank, on which interest is payable each July 31. $300,000 of the proceeds of the note was paid to Duval 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, Bismarck made a final $100,000 payment to Duval. Other than the note to Wellington, Bismarck's only outstanding liability at December 31, 2010, is a $30,000, 8%, 6-year note payable, dated January 1, 2007, on which interest is payable each December 31.

Instructions Calculate the interest revenue, weighted-average accumulated expenditures, avoidable interest, and total interest cost to be capitalized during 2010. Round all computations to the nearest dollar.