Equipment with a Cost of ¥800,000 Has an Estimated Residual

Multiple Choice

Equipment with a cost of ¥800,000 has an estimated residual value of ¥50,000 and an estimated life of 4 years or 15,000 hours. It is to be depreciated using the units-of-activity method. What is the amount of depreciation for the first full year, during which the equipment was used 3,300 hours?

A) ¥200,000
B) ¥226,000
C) ¥165,000
D) ¥187,500