On July 31, 2025, Windsor 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 Windsor issued a $282,000, 3-year, 12% note payable at Netherlands National Bank, on which interest is payable each July 31 . $177,000 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 , Windsor made a final $105,000 payment to Minsk. Other than the note to Netherlands, Windsor's only outstanding liability at December 31,2025 , is a $28,900,8%, 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 $