**Answer:**

Interest capitalized for 2021 was $32,800.

**Explanation:**

The weighted-average method of computing capitalized interest is obtained by multiplying the interest by the sum of the weight of each expenditure based on the number of months within a year. This can be obtained in 2021 for this question as follows:

Weighted expenditure from January 1, 2021 to December 31, 2021 = $220,000 * (12 months / 12 months) = $220,000.

Weighted expenditure from September 1, 2021 to December 31, 2021 = $324,000 * (4 months / 12 months) = $108,000.

Weighted expenditure from December 31, 2021 to December 31, 2021 = $324,000 * (0 months / 12 months) = $0.

Sum of weighted expenditure for for 2021 = $220,000 + $108,000 + $0 = $328,000

Interest capitalized for 2021 = Sum of weighted expenditure for for 2021 * Interest on construction loan = $328,000 * 10% = $32,800