Cheyenne Inc is a book distributor that had been operating in its original facility since 1990. The increase in certification programs and continuing education requirements in several professions has contributed to an annual growth rate of 15% for Chevenne since 2015. Cheyenne original facility became obsolete by early 2020 because of the increased sales volume and the fact that Cheyenne now carries CDs in addition to books On June 1.2020 Cheyenne contracted with Black Construction to have a new building constructed for $4,720,000 on land owned by Cheyenne. The payments made by Cheyenne to Black Construction are shown in n in the schedule below Date Amount Ruly 30, 2020 $1.062.000 January 30, 2021 1.770.000 May 30, 2021 1.888.000 Total payments $4.720,000 Construction was completed and the building was ready for occupancy on May 27,2021. Cheyenne had no new borrowines directly associated with the new building but had the followine debt outstanding at May 31, 2021.the end of its fiscal year 106,5 year rote payable of $2.360.000, dated April 1, 2017 with interest payable anually on April 126, 10 year bond son of $3.540.000 sold at par on June 30, 2013, with interest payable on The new building qualifies for interest capitalization. The effect of capital the interest on the new building compared with the effect of expendine the Interest, is material (a) Compute the weighted average accumulated expenditures on Cheyenne's new building during the capitation period Weighted Averape Accumulated Expenditures 5