To determine the weighted-average accumulated expenditures for Marigold Corp. in 2025, we need to consider the timing and amount of each expenditure during the year. Here is the step-by-step solution:
1. Expenditures and their Timing:
- January 2, 2025: \[tex]$592,000
- September 1, 2025: \$[/tex]1,806,000
- December 31, 2025: \[tex]$1,806,000
2. Calculate the remaining months for each expenditure in 2025:
- January 2, 2025 is spent early, so it is weighted for the entire year (12 months).
- September 1, 2025 has 4 months remaining in the year (September, October, November, and December).
- December 31, 2025 is at the end of the year, so it has 0 months remaining.
3. Weight each expenditure by the fraction of the year remaining:
- For January 2, 2025: \( \frac{12}{12} = 1 \)
- For September 1, 2025: \( \frac{4}{12} = \frac{1}{3} \)
- For December 31, 2025: \( \frac{0}{12} = 0 \)
4. Multiply each expenditure by its weight:
- January 2, 2025: \$[/tex]592,000 * 1 = \[tex]$592,000
- September 1, 2025: \$[/tex]1,806,000 * [tex]\( \frac{1}{3} \)[/tex] = \[tex]$602,000
- December 31, 2025: \$[/tex]1,806,000 * 0 = \[tex]$0
5. Sum the weighted amounts to get the weighted-average accumulated expenditures:
\[
\$[/tex]592,000 + \[tex]$602,000 + \$[/tex]0 = \[tex]$1,194,000
\]
Thus, the weighted-average accumulated expenditures for Marigold Corp. in 2025 is \(\$[/tex]1,194,000\).
