Blue Company owns 9,000 acres of timberland purchased in 2009 at a cost of $1,708 per acre. At the time of purchase, the land without the timber was valued at $488 per acre. In 2010, Blue built fire lanes and roads, with a life of 30 years, at a cost of $102,480. Every year, Blue sprays to prevent disease at a cost of $3,660 per year and spends $8,540 to maintain the fire lanes and roads. During 2011, Blue selectively logged and sold 854,000 board feet of timber, of the estimated 4,270,000 board feet. In 2012, Blue planted new seedlings to replace the trees cut at a cost of $122,000.

1. Determine the depreciation expense and the cost of timber sold related to depletion for 2011. (Round the final answers to 0 decimal places, e.g. 5,125.)
2. Bluehas not logged since 2011. IfBluelogged and sold1,098,000board feet of timber in 2019, when the timber cruise (appraiser) estimated6,100,000board feet, determine the cost of timber sold related to depletion for 2022.(Round intermediate calculations to 5 decimal places, e.g. 1.54687 and final answers to 0 decimal places, e.g. 5,125.)