Pronghorn Company owns 9,000 acres of timberland purchased in 2006 at a cost of $1,666 per acre. At the time of purchase, the land without the timber was valued at $476 per acre. In 2007, Pronghorn built fire lanes and roads, with a life of 30 years, at a cost of $99,960. Every year, Pronghorn sprays to prevent disease at a cost of $3,570 per year and spends $8,330 to maintain the fire lanes and roads. During 2008, Pronghorn selectively logged and sold 833,000 board feet of timber, of the estimated 4,165,000 board feet. In 2009, Pronghorn planted new seedlings to replace the trees cut at a cost of $119,000.

A. Determine the cost of timber sold related to depletion for 2008.

B. Pronghorn has not logged since 2008. If Pronghorn logged and sold 1,071,000 board feet of timber in 2019, when the timber cruise (appraiser) estimated 5,950,000 board feet, determine the cost of timber sold related to depletion for 2019.