A company purchased land containing a copper deposit for $$2,440,000$ on January $7,2024.$ The company expects to mine $670,000$ tons of copper over the next $10$ years, and the land is expected to have a residual value of $$1,636,000.$ The company has also purchased mining equipment for $$470,000$ that will be used only at this site over the $10$ years with an estimated residual$-$value of $$68,000.$ By the end of the first year, the company has mined and,sold $57,000$ tons of copper. What is the cost attributed to copper inventory for $2024,$ assuming the company uses the units$-$of$-$production method?

$$124,300$

$$108,600$

$$68,400$

$$102,600$