Crocus Corp. acquired a tract of land in the interior containing an extractable natural resource. The company is required by the government 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 4.6 million tons, and that the land will have a value of $1.2 million after restoration. Relevant cost information follows:

Land........................................................................... $5,700,000

Geological surveys................................................. 392,000

Estimated restoration costs................................. 2,100,000

If Crocus maintains no inventories, what is the depletion charge per ton of extracted resource?