Crane Minirg Company purchased land on February 1, 2025, at a cost of 51,031.100. It estimated that a total of 54,000 tons of mineral was available for mining, Aiter it has removed all the natural resources, the company wit be requifred to restore the property toits previous state beciuse of strict emironmental protection laws. It estimates the fair value of this restoration obligationat $99,900. It believes it will be able to sell the property afterwards for $111,000. It incurred developmental costs of $222,000 before it was able to do any mining in 2025, revources removed totaled 27,000 tons. The company sold 19,800 tons. Compute the following information for 2025 . a. Perunit mineral cost s Aton b. Total materialcost of December 31,2025, imventory c. Total material cost in cost of goods sold at December 31,2025 s