Sheffield Mining Company purchased land on February 1.2025, at a cost of $939,500. It estimated that a total of 51,600 tons of mineral was available for mining After it has removed all the natural resources, the company will be requlred to restore the property to its previous state because of strict environmental protection laws, It estimates the fair value of this restoration obligation at $92,700. It believes it will be able to sell the property afterwards for $103,000. It incurred developmental costs of $206,000 before it was able to do any mining. In 2025, resources removed totaled 25,800 tons. The company sold 18,920 tons. Compute the following information for 2025. a. Per unit mineral cost. $ /ton b. Total material cost of December 31,2025 , inventory $ c. Total material cost in cost of goods sold at December 31, 2025 $