Interest During Construction

Matrix Inc. borrowed $$1,000,000$ at $8\%$ to finance the construction of a new building for its own use. Construction began on January $1,2019,$ and was completed on October $31,2019.$ Expenditures related to this building were:

January $1$ $$252,000($includes cost of purchasing land of $$150,000)$

May $1310,000$

July $1420,000$

October $31276,000$

In addition, Matrix had additional debt $($unrelated to the construction$)$ of $$500,000$ at $9\%$ and $$800,000$ at $10\%.$ All debt was outstanding for the entire year.

Required:

Compute the amount of interest capitalized related to the construction of the building.

$ fill in the blank $1$

$30,400$

If the expenditures are assumed to have been incurred evenly throughout the year:

Compute weighted average accumulated expenditures

$ fill in the blank $2$

$564,667$

Compute the amount of interest capitalized on the building

$ fill in the blank $3$

please provide the correct answer