Sunland Mining Company purchased land on February 1, 2020, 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 the 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 2020, resources removed totaled 28,800 tons. The company sold 21,120 tons.

Sunland Mining Company purchased land on February 1, 2020, 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 the 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 2020, resources removed totaled 28,800 tons. The company sold 21,120 tons.

Calculate :

a. Per unit mineral cost.

b. Total material cost of December 31, 2020, inventory

c.  Total materials cost in cost of goods sold at December 31, 2014.

a. Per unit mineral cost  is $21

b. Total material Cost of ending inventory is $161280

c. Total materials cost in cost of goods sold is  $443520

Step-by-step explanation:

The Per unit mineral cost can be computed as follows:

Details                                           Amount ($)

Cost of land                                  975900

Add: Restoration obligation         110700

Add: Development cost              246000  

                                                     1332600

Less: Resale value of property    123000

Total cost of land                         1209600  

Divide:Total estimated cost            57600  

of minerals    

Per unit mineral cost                               21

b. The ending inventory cost on December 31, 2020 can be calculated as follows:

Ending inventory = Total mined tons - sold tons

Ending inventory = 28800 - 21120

Ending inventory = 7680

Cost per ton= $21

Cost of ending inventory = 7680 × $21

Cost of ending inventory = $161280

c.To calculate the cost of goods sold in December 2020; we have:

Cost per ton = $21

Total units sold = 21120

Cost of goods sold = 21120 × $21

Cost of goods sold = $443520

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  n=   0.0000 - 0.3750 i  

  n=   0.0000 + 0.3750 i

step-by-step explanation:

one of these should be correct