Copy Equipment Was Acquired at the Beginning of the Year

Multiple Choice

Copy equipment was acquired at the beginning of the year at a cost of $72,000 that has an estimated residual value of $9,000 and an estimated useful life of 5 years. It is estimated that the machine will output an estimated 1,000,000 copies. This year, 315,000 copies were made. What is the units-of-output depreciation for the year?

A) $22,050
B) $18,900
C) $22,680
D) $19,845