Zvinakis Mining Company paid $130,000 for the rights to mine lead in southeast Missouri. The cost to drill and erect a mine shaft was $2, 330,000, and equipment to process the lead ore before shipment to the smelter was $1, 653,000. The mine is expected to yield 2,000,000 tons of ore during the five years it is expected to be operating. The equipment has an estimated residual value of $143,000 when mining is concluded. The mine started operations on April 30, 2016. In 2016, 230,000 tons of ore were extracted, and in 2017, 630,000 tons were mined. Compute the depletion rate and the units-of-production depreciation rate. Compute depletion and depreciation for 2016 and 2017