On March $1$ Imhoff Co$.$ began construction of a small building. Payments of $180,000$ were scheduled monthly for four 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 are:

A$.90,000.$

B$.180,000.$

C$.360,000.$

D$.720,000$