Crane Company acquired a tract of land containing an extractable natural resource. Crane is required by the purchase contract to restore the land to a condition suitable for recreational use after it has extracted the natural resource. Geological surveys estimate that the recoverable reserves will be 4900000 tons and that the land will have a value of $590000 after restoration. Relevant cost information follows: Land Estimated restoration costs $6301000 1100000 If Crane maintains no inventories of extracted material, what should be the charge to depletion expense per ton of extracted material?