On january 2, 2020, indian river groves began construction of a new citrus processing plant. the automated plant was finished and ready for use on september 30, 2021. expenditures for the construction were as follows: january 2, 2020 $ 600,000 september 1, 2020 1,800,000 december 31, 2020 1,800,000 march 31, 2021 1,800,000 september 30, 2021 1,200,000 indian river groves borrowed $3,300,000 on a construction loan at 12% interest on january 2, 2020. this loan was outstanding during the construction period. the company also had $12,000,000 in 9% bonds outstanding in 2020 and 2021. what were the weighted-average accumulated expenditures for 2021 by the end of the construction period?