For the last 10 years, Am-Mex Coal has used the cost depletion factor of $2500 per 100 tons to write off the investment of $35 million in its Pennsylvania anthracite coal mine. Depletion thus far totals $24.8 million. A new study to appraise mine re- serves indicates that no more than 800,000 tons of salable coal remains. Determine next year's percentage and cost depletion amounts, if estimated gross income is expected to be between $6.125 and $8.50 million on a production level of 72,000 tons.