Equipment with a Cost of $640,000 Has an Estimated Salvage

Multiple Choice

Equipment with a cost of $640,000 has an estimated salvage value of $40,000 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 for 3,300 hours?

A) $160,000.
B) $180,800.
C) $132,000.
D) $150,000.