On May 1, 2023, Wildhorse Ltd. began construction of a new building for its own use. Expenditures of $77004 were incurred monthly for five months beginning on May 1 . The building was completed and ready for occupancy on September 1, 2023. For the purpose of determining the amount of interest cost to be capitalized, the weighted-average of the accumulated expenditures on the building during 2023 were $192510.$77004.$64170.$385020