A stone and gravel quarry in Texas can use a percentage depletion rate of 5% of gross income, or a cost depletion rate of $1.28 per ton. Quarry first cost = $3.2 million; estimated total tonnage = 2.5 million tons; tonnage this year = 65,000; gross income = $40 per ton. Of the two depletion charges, the method and larger amount are:

(a) Percentage at $83,200

(b) Percentage at $130,000

(c) Cost at $80,000

(d) Cost at $130,000