Sheridan Mining Company purchased land on February 1, 2025, at a cost of $975,900. It estimated that a total of 57,600 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 th fair value of this restoration obligation at $110,700. It believes it will be able to sell the property afterwards for $123,000. It incurred developmental costs of $246,000 before it was able to do any mining. In 2025, resources removed totaled 28,800 tons. The company sold 21,120 tons. Compute the following information for 2025. a. Per unit mineral cost b. Total material cost of December 31, 2025, inventory C. Total material cost in cost of goods sold at December 31, 2025 eTextbook and Media +A +A $ +A $ /ton Assistance Used