5 In computing the capitalized interest for 2021, Crocus' average accumulated expenditures are: 2.34 points Multiple Choice 8 01:12:13 eBook $95.40 million Print $152.63 million. O $171.39 million O o $173.34 million UT On June 1, 2020, the Crocus Company began construction of a new manufacturing plant. The plant was completed on October 31, 2021. Expenditures on the project were as follows ($ in millions): 68 36 2.34 points 44 July 1, 2020 October 1, 2020 February 1, 2021 April 1, 2021 September 1, 2021 October 1, 2021 28 * 01:56:04 27 13 eBook Print On July 1, 2020, Crocus obtained a $91 million construction loan with a 8% 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 $100 million with an interest rate of 10%. 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: Multiple Choice $95.40 million