On May 1, 2023, Wildhorse Ltd. began construction of a new building for its own use. Expenditures of $81006 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

$405030.

$67505.

$81006.

$202515.