At the beginning of $2024,$ Terra Lumber Company purchased a timber tract from Boise Cantor for $$3,950,000.$ After the timber is cleared, the land will have a residual value of $$650,000.$ Roads to enable logging operations were constructed and completed on March $30,2024.$ The cost of the roads, which have no residual value and no alternative use after the tract is cleared, was $$286,000.$ During $2024,$ Terra logged $550,000$ of the estimated $5\mathrm{.}5$ million board feet of timber.

Required:

Calculate the $2024$ depletion of the timber tract and depreciation of the logging roads, assuming the units$-$of$-$production method is used for both assets.

Note: Do not round intermediate calculations. Enter values in whole dollars.