On July $31,2025,$ Crane Company engaged Minsk Tooling Company to construct a special$-$purpose piece of factory machinery.

Construction began immediately and was completed on November $1,2025.$ To help finance construction, on July $31$ Crane issued a $$319,200,3-$year, $10\%$ note payable at Netherlands National Bank, on which interest is payable each July $31.$ $$228,200$ of the proceeds of the note was paid to Minsk on July $31.$ The remainder of the proceeds was temporarily invested in short$-$term marketable securities $($trading securities$)$ at $8\%$ until November $1.$ On November $1,$ Crane made a final $$91,000$ payment to Minsk. Other than the note to Netherlands, Crane's only outstanding liability at December $31,2025,$ is a $$31,700,6\%,6-$year note payable, dated January $1,2022,$ on which interest is payable each December $31.$

$($a$)$

Calculate weighted$-$average accumulated expenditures, avoidable interest, and total interest cost to be capitalized during $2025.$

Weighted$-$average accumulated expenditures

$

Avoidable interest

$

Interest capitalized

$