Please help

At the beginning of the 2 points current year. the company purchased a mineral mine for P36.000.000 with removable ore estimated by geological survey at 2.160.000 tons. The property has an estimated value of P3.600.000 after the ore has been extracted. The entity incurred P10.800.000 of development costs preparing the property for the extraction of ore. During the current year. 280.000 tons were removed and 270,000 tons were sold. What amount of depletion should be included in cost of goods sold for the current year? Your