Oriole Company owns 9,000 acres of timberland purchased in 2009 at a cost of $1,680 per acre. At the time of purchase, the land without the timber was valued at $480 per acre. In 2010, Oriole built fire lanes and roads, with a life of 30 years, at a cost of $100,800. Every year, Oriole sprays to prevent disease at a cost of $3,600 per year and spends $8,400 to maintain the fire lanes and roads. During 2011, Oriole selectively logged and sold 840,000 board feet of timber, of the estimated 4,200,000 board feet. In 2012, Orioleplanted new seedlings to replace the trees cut at a cost of $120,000.

Determine the depreciation expense and the cost of timber sold related to depletion for 2011.