Alta Company is constructing a production complex that qualifies for interest capitalization. The following information is available:

• Capitalization period: January 1, 2019, to June 30, 2020
• Expenditures on project:

  2019:
  	January 1	$ 444,000
  	May 1	513,000
  	October 1	528,000
  2020:
  	March 1	1,416,000
  	June 30	660,000

• Amounts borrowed and outstanding: $1.6 million borrowed at 10%, specifically for the project $6 million borrowed on July 1, 2018, at 12% $18 million borrowed on January 1, 2017, at 6%

Required:

Note: Round all final numeric answers to two decimal places.

1. Compute the amount of interest costs capitalized each year.

   Capitalized interest, 2019	$ 91,800
   Capitalized interest, 2020	$ 126,040

2. If it is assumed that the production complex has an estimated life of 25 years and a residual value of $0, compute the straight-line depreciation in 2020.

   $___________________________ (Please help me on this question only, thank u)