On March $1,$ Felt Co$.$ began construction of a small building.

Payments of $$160,000$ were made monthly for three months beginning

March $1.$ The building was completed and ready for occupancy on June

$1.$ In determining the amount of interest cost to be capitalized,

the weighted$-$average accumulated expenditures areQuestion $7$ options:$$40,000.$$$80,000.$$$160,000.$$$320,000.$