Monty Mining Company purchased land on February $1,2025,$ at a cost of $$1,053,300.$ It estimated that a total of $52,200$ tans of mineral was available for mining. After it has removed all the natural resources, the company will be required to restore the property to its previaus state because of strict environmental protection laws, It estimates the fair value of this restoration obligation at $$94,500.$ It believe it will be able to sell the property afterwards for $$105,000.$ It incurred developmental costs of $$210,000$ before it was able to do any mining. in $2025,$ resources removed totaled $26,100$ tans$.$ The company sold $19,140$ tans$.$

Compute the follewing intormation for $2025.$

$3.$ Per unit mineral cost

b$.$ Tatal material cost of Derem ber $31,2025,$ inventory

c$.$ Total material cost in cust of goods sold at December $31,2025$

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