On July 1, 2017, Ticino AG invested CHF736,000 in a mine estimated to have 800,000 tons of

Question:

On July 1, 2017, Ticino AG invested CHF736,000 in a mine estimated to have 800,000 tons of ore of uniform grade. During the last 6 months of 2017, 124,000 tons of ore were mined.
Instructions
(a) Prepare the journal entry to record depletion.
(b) Assume that the 124,000 tons of ore were mined, but only 90,000 units were sold. How are the costs applicable to the 34,000 unsold units reported?