6 Roan Corp. acquired a tract of land containing an extractable natural resource. The company is required by the government to restore the land to a condition suitable for recreational use after it has extracted the natural resource. Geological Surveys estimate that the recoverable reserves will be 6.2 million tonnes, and that the land will have a value of $1.2 million after restoration. Relevant cost information follows. Land $8,000,000 Estimated restoration costs 2,100,000 If Roan maintains no inventories, what is the depletion charge per tonne of extracted resource? A) $1.44 B) $1.32 C) $1.00 OD) $1.63