On March $1,$ Oriole Co$.$ began construction of a small building. The following expenditures were incurred for construction:

The building was completed and occupied on July $1.$ To help pay for construction $$204,000$ was borrowed on March $1$ on a $12\%,$ three$-$

year note payable. The only other debt outstanding during the year was a $$1,948,000,10\%$ note issued two years ago.

$($a$)$

Calculate the weighted$-$average accumulated expenditures.