At the beginning of 2024 . Terra Lumber Company purchased a timber tract from Boise Cantor for $3,160,000. After the timber is cleared, the land wil have a residual value of $610,000. 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 $255,000 During 2024. Ferra logged 510,000 of the estimated 5.1 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