At the beginning of $2023,$ Blossom Company, a small private company, acquired a mine for $$2,535,000.$ Of this amount, $$170,000$ was allocated to the land value and the remaining portion to the minerals in the mine. Surveys conducted by geologists found that approximately $20$ million units of ore appear to be in the mine. Blossom had $$180,000$ of development costs for this mine before any extraction of minerals. It also determined that the fair value of its obligation to prepare the land for an alternative use when all of the minerals have been removed was $$55,000.$ During $2023,2\mathrm{.}8$ million units of ore were extracted and $2\mathrm{.}10$ million of these units were sold.