On July 31, 2025, Splish 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 Splish issued a $314,400, 3-year, 12\% note payable at Netherlands National Bank, on which interest is payable each July 31 . $206,400 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 , Splish made a final $108,000 payment to Minsk. Other than the note to Netherlands, Splish's only outstanding liability at December 31,2025 , is a $32,600,8%, 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 $