Concord Company owns 9,000 acres of timberland purchased in 2006 at a cost of $1,638 per acre. At the time of purchase, the land without the timber was valued at $468 per acre. In 2007, Concord built fire lanes and roads, with a life of 30 years, at a cost of $98,280. Every year, Concord sprays to prevent disease at a cost of $3,510 per year and spends $8,190 to maintain the fire lanes and roads. During 2008, Concord selectively logged and sold 819,000 board feet of timber, of the estimated 4,095,000 board feet. In 2009, Concord planted new seedlings to replace the trees cut at a cost of $117,000.

Determine the depreciation expense and the cost of timber sold related to depletion for 2008. (Round intermediate calculations to 5 decimal places, e.g. 1.54687 and final answers to 0 decimal places, e.g. 5,125.)

Concord has not logged since 2008. If Concord logged and sold 1,053,000 board feet of timber in 2019, when the timber cruise (appraiser) estimated 5,850,000 board feet, determine the cost of timber sold related to depletion for 2019. (Round intermediate calculations to 5 decimal places, e.g. 1.54687 and final answers to 0 decimal places, e.g. 5,125.)