Short Answer
Beauty Company purchased a machine valued at $565,000 on September 1.The equipment has an estimated useful life of eight years or 5.5 million units.The equipment is estimated to have a salvage value of $48,300.Assuming the double declining balance method of depreciation is used,what is the amount of depreciation expense that needs to be recorded at the end of the second year if 800,000 units were produced?
Correct Answer:

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100%/8= 12.5 * 2 = 25% DDB
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