The average amount for borrowing cost capitalization purposes

Headland Ltd. is constructing a building. Construction began on February 1 and was completed on December 31. Expenditures were HK$1,656,000 on March 1, HK$1,104,000 on June 1, and HK$2,436,000 on December 31. Compute Headland's average carrying amount for borrowing cost capitalization purposes. Average carrying amount HK$