Early in 2022, Erin Corporation engaged Mikell, tnc. to design and construct a complete modemization of Brin's manufacturing facility. Construction was begun on May 1, 2022 and was completed on December 31, 2022. Erin made the following payments to Mikelf, lnc. during 2022: May1September1December1$2,000,0005,400,0002,200,000 In order to help finance the construction, Erin issued $1,000,000 of 10 -year, 6% bonds payable, issued at par on April 30, 2021, with interest payable annually on April 30. In addition, Erin had a $3,500,000,7% note payable dated January 1, 2005 and due January 1, 2024, with interest payable annually on January 1 and a $1,000,000,4% note payable dated July 1, 2009 and due June 30 , 2023, with interest payable annually on June 30. Required: a. Calculate the weighted-average accumulated expenditures. b. Calculate avoidable interest. c. Calculate total amount of interest to be capitalized during 2022