from tax ruling https://www.listcorp.com/asx/drm/demetallica-limited/news/ato-class-ruling-tax-implications-2731439.html
shows DRM inspecie has a cost of $0.3996. You also need to adjust your derived ADN as per that notice and a conversion ratio.
to convert DRM to A1M, the ratio is 1.3 to 1. So divide the units by 1.3 and multiply the unit cost base by 1.3, parcel cost stays same of course
and then you realise you sold A1M at a loss as A1M from DRM's inspecie is almost $0.52 ( am using .51948 ), but I have not sold
I'm not an accountant; these are my calculations, so DYOR
A1M: General Comments, page-216
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