On July 1, 2020, Blue AG invested CHF611,250 in a mine estimated to have 815.000 tons of ore of uniform grade. During the last 6 months of 2020, 101,000 tons of ore were mined. Calculate depletion cost per unit. (Round answer to 2 decimal places, e.g. 0.50.) Depletion cost per unit CHF 0.75 Prepare the journal entry to record depletion. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Dec. 31 Assume that the 101,000 tons of ore were mined, but only 81,000 units were sold. How are the costs applicable to the 20,000 unsold units reported? Reported in