At the beginning of $2025,$ Ayayai Company acquired a mine for $$1,315,300.$ Of this amount, $$109,000$ was ascribed to the land value and the remaining portion to the minerals in the mine. Surveys conducted by geologists have indicated that approximately $11,040,000$ units of ore appear to be in the mine. Ayayai incurred $$185,300$ of development costs associated with this mine prior to any extraction of minerals. It also determined that the fair value of its obligation to prepare the land for an alternative use when all of the mineral has been removed was $$43,600.$ During $2025,2,682,000$ units of ore were extracted and $2,196,000$ of these units were sold.

Compute the following.

$($a$)$

$($b$)$

Your answer is incorrect.

The amount that is charged as an expense for $2025$ for the cost of the minerals sold during $2025.($Round per unit answer to $2$ decimal places, e$.$g$.0\mathrm{.}45$ for computational purpose and final answer to $0$ decimal places, e$.$g$.45,892.)$

Cost of the minerals sold during $2025$

$