Question 3 of 6 < > -/1 E8 On July 31, 2025, Kingbird Company Engaged Minsk Tooling Company to construct a special-purpose piece of factory machinery. Construction began immediately and was completed on November 1, 2025. To help finance construction, on July 31 Kingbird issued a $303,600, 3-year, 12% note payable at Netherlands National Bank, on which interest is payable each July 31. $196,600 of the proceeds of the note was paid to Minsk on July 31. The remainder of the proceeds was temporarily invested in short- term marketable securities (trading securities) at 10% until November 1. On November 1, Kingbird made a final $107,000 payment to Minsk. Other than the note to Netherlands, Kingbird's only outstanding liability at December 31, 2025, is a $32,200, 8%, 6-year note payable, dated January 1, 2022, on which interest is payable each December 31. (a) Calculate weighted-average accumulated expenditures, avoidable interest, and total interest cost to be capitalized during 2025. Weighted-average accumulated expenditures Avoidable interest Interest capitalized GA