On July 1, 2020, Martinez Inc. invested $813,830 in a mine estimated to have 839,000 tons of ore of uniform grade. During the last 6 months of 2020, 103,000 tons of ore were mined. (a1) Your answer is correct. Calculate depletion cost per unit. (Round answer to 2 decimal places, es. 0.50.) Prepare the journal entry to record depletion. (Credit account titles are outomatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.)