QUESTION 9 On June 1, 2020, the Crocus Company began construction of a new manufacturing plant. The plant was completed on October 31, 2021. Expenditures on the project were as follows (5 in millions): July 1, 2020 54 October 1, 2020 22 February 1, 2021 30 April 1, 2021 21 September 1, 2021 20 October 1, 2021 On July 1, 2020. Crocus obtained a 570 million construction loan with a 6% interest rate. The loan was outstanding through the end of October, 2021. The company's only other interest-bearing debt was a long-term note for 5100 million with an interest rate of 8%. This note was outstanding during all of 2020 and 2021. The company's fiscal year-end is December 31, In computing the capitalized interest for 2021, Crocus' average accumulated expenditures are: 546.30 million $103.54 million $122.30 million $124.25 million