construction

A company had the following bank loans outstanding during the whole of 20x8 which form the company's general borrowings for the year: 9% loan repayable 20x9 15 11% loan repayable 20y2 24 The company began construction of a qualifying asset on 1 April 20x8 and withdrew funds of 6 million on that date to fund the construction. On 1 August 20x8 an additional 2 million was withdrawn for the same purpose. Calculate the borrowing costs which can be capitalised in respect of this project for the year ended 31 december 20x8. I calculated the interest rate to be 10.230769% but in the answer the interest rate is given as 10.3%. So which is correct. Also the answer that I calculated was 545600 but in the book it is given as 549333. So which is correct