9.5 Vinny is expanding his electrical components business. During his accounting year ending 31 December 20X6 he buys new machinery as follows:

• On 1 April a machine costing £10 300. The estimated useful life is five years, after which point Vinny expects that it will have a nil value.

• On 1 October a machine costing £8580. The estimated useful life is four years, and Vinny expects the machine to fetch £2000 on the second-hand market when the time comes to dispose of it.

Vinny charges depreciation in the accounts on the basis of the number of months of ownership of the asset in an accounting year. Working to the nearest £, what is the total depreciation charge for the new machines in the year ending 31 December 20X6?

a) £3 705

b) £2 081

c) £1 956

d) £2 779.