7-17. A bulldozer for demolition work has been purchased for $80,000, and it has an estimated SV of

$8,000 at the end of its six-year life. Engineers have estimated that the following units of volume of crushed material (in m3) will be contracted over the next six years.

EOY 1 2 3 4 5 6 m3 20,000 28,000 44,000 24,000 12,000 5,000 Using the units of volume of producing the crushed materials depreciation method, what is the depreciation allowance in year four, and what is the BV at the end of year two? (7.3)