A Company Purchased a Weaving Machine for $190,000

Multiple Choice

A company purchased a weaving machine for $190,000.The machine has a useful life of 8 years and a residual value of $10,000.It is estimated that the machine could produce 75,000 bolts of woven fabric over its useful life.In the first year,15,000 bolts were produced.In the second year,production increased to 19,000 units.Using the units-of-production method,what is the amount of accumulated depreciation at the end of the second year?

A) $48,133.
B) $45,600.
C) $86,133.
D) $23,750.
E) $81,600.