On July 22, 2021, Georgia Gravel purchased the right to remove gravel from the Cool rock quarry. The cost of the quarry rights was $162,800, with estimated salable rock of 22,000 tons. During 2021, Georgia loaded and sold 4,700 tons of rock and estimated that 17,300 tons remained at December 31, 2021. At January 1, 2022, Georgia estimated that 14,100 tons still remained. During 2022, Georgia loaded and sold 9,400 tons. Georgia uses the units-of-production method. Georgia would record depletion in 2022 of: (Round cost per ton to two decimal places.) Multiple Choice $98,472. $87,552. $88,632. $85,352.