Standard company constructed a building which costs XXXXXXXXXX. Weighted-average accumulated expenditures was amounted to XXXXXXXXXX, actual interest amount was at 562,000. Avoidable interest was...

Standard company constructed a building which costs 13650000.

Weighted-average accumulated expenditures was amounted to 5600000, actual interest amount was at 562,000.

Avoidable interest was 272,000.

If the salvage value is 1150000, and the useful life is 40 years, depreciation expense for the first full year using the straight-line method(SLM) is

A.319,300

B.348,050

C.326,100

D.459,300