To aid in the extraction, Marion built various structures and small storage buildings on the site at a cost of $$133,200.$ These structures have a useful life of $10$ years. The structures cannot be moved after the ore has been removed and will be left at the site. In addition, new equipment costing $$86,400$ was purchased and installed at the site. Marion does not plan to move the equipment to another site, but estimates that it can be sold at auction for $$5,000$ after the mining project is completed.

In $2024,47,000$ tons of ore were extracted and sold. In $2025,$ the estimate of total tons of ore in the mine was revised from $370,000$ to $457,500.$ During $2025,77,000$ tons were extracted, of which $57,000$ tons were sold.

Required:

Compute depletion and depreciation of the mine and the mining facilities and equipment for $2024$ and $2025.$ Marion uses the units$-$of$-$production method to determine depreciation on mining facilities and equipment.

Compute the book value of the mineral mine, structures, and equipment as of December $31,2025.$