Singkamas Company acquired a tract of land containing an extractable natural resource. The entity is required by the purchase contract to restore the land to a condition suitable for recreation use after it has extracted the natural resource. Geological survey estimated that the recoverable reserves would be 2,500,000 tons and that the land has a value of P1,200,000 after restoration. Land P6,500,000 Estimated restoration cost 850,000 If Singkamas maintains inventory of extracted material, what should be the charge to depletion expense per ton of extracted material