Exercise 11-22 Flint Mining Company purchased land on February 1, 2017, at a cost of $828,100. It estimated that a total of 51,000 tons of mineral was available for mining. After it has removed all the natural resources, the company will be required to restore the property to its previous state because of strict environmental protection laws. It estimates the fair value of this restoration obligation at s90,900. It believes it will be able to sell the property afterwards for 101,000. It incurred developmental costs or $202,000 before it was able to do any mining. In 2017, resources removed totaled 25,500 tons. The company sold 18,700 tons Compute the following information for 2017 (a) Per unit mineral cost (b) Total material cost of December 31, 2017, inventory (c) Total material cost in cost of goods sold at December 31, 2017