On July 31, 2025, Novak 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 Novak issued a $296,400,3-year, 12% note payable at Netherlands National Bank, on which interest is payable each July 31.$194,400 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. Novak made a final $102,000 payment to Minsk. Other than the note to Netherlands, Novak's only outstanding liability at December 31,2025 , is a $28,100,8%,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