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Waterway Mining Company purchased land on February 1, 2020, at a cost of $914,300. It estimated that a total of 53,400 tons of mineral was available for mining. After it has removed all the natural resources, the company will be required to restore the property to its previous state because of strict environmental protection laws. It estimates the fair value of this restoration obligation at $98,100. It believes it will be able to sell the property afterwards for $109,000. It incurred developmental costs of $218,000 before it was able to do any mining. In 2020, resources removed totaled 26,700 tons. The company sold 19,580 tons. Compute the following information for 2020.

(a)		Per unit mineral cost		$enter a dollar amount
(b)		Total material cost of December 31, 2020, inventory		$enter a dollar amount
(c)		Total material cost in cost of goods sold at December 31, 2020		$enter a dollar amount