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On July 31, 2025, Coronado Company engaged Minsk Tooling Company to construct a special-purpose piece of factory machinery. Construction began immediately and was completed on

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On July 31, 2025, Coronado 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 Coronado issued a $270,000, 3-year, 12% note payable at Netherlands National Bank, on which interest is payable each July 31,$175,000 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. Coronado made a final $95,000 payment to Minsk. Other than the note to Netherlands, Coronado'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

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