On March 31, 2024, a company purchased the right to remove gravel from an oid rock quarry. The gravel is to be sold as roadbed for highway construction. The cost of the quarry rights was $251,100, with estimated salable rock of 31,000 tons. During 2024, The company loaded and sold 4,100 tons of rock and estimated that 26,900 tons remained on December 31,2024. On January 1, 2025, the company estimated that 8,200 tons still remained. During 2025, the company loaded and sold 12,300 tons. The company uses the units-of-production method. The company would record depletion in 2024 in the amount of: Note: Do not round depletion rate per ton. Multiple Choice 538,272. \& 533,210 $32,755 $24,908. On March 31,2024 , a company purchased the right to remove gravel from an old rock quarry. The gravel is to be sold as roadbed for highway construction. The cost of the quarry rights was $229,600, with estimated salable rock of 28,000 tons. During 2024 , the company loaded and sold 4,300 tons of rock. On January 1, 2025, the company estimated that 12,900 tons still remained. During 2025, the company loaded and sold 8,600 tons, The company uses the units-of-production method. The company would record depletion in 2025 in the amount of: Note: Round cost per ton to two decimal places. Mutiple Choices $129,602 $132,882 $131,802 $142.722