On July 1. 2017, Friedman Inc. Invested $622, 440 In a mine estimated to have 798,000 tons of ore of uniform grade. During the last 6 months of 2017, 108,000 tons of ore were mined. Calculate depletion cost per unit. (Round Answer to i decimal places, e.g. 0.50.) Depletion cost per unit $ Prepare the journal entry to record depletion. (Credit account titles are automatically indented when amount is entered. Do not indent manually. II no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)