Kant Ltd purchased a truck for \($11\) 000 on 1 January 2018. The truck will have an estimated residual value of \($1000\) at the end of 5 years. If you use the units-of-production method, the balance in accumulated depreciation at 31 December 2019 can be calculated by the following formula:

(a) (\($11\) 000 ÷ Total estimated production) × Units of production for 2019.

(b) (\($10\) 000 ÷ Total estimated production) × Units of production for 2019.

(c) (\($11\) 000 ÷ Total estimated production) × Units of production for 2018 and 2019.

(d) (\($10\) 000 ÷ Total estimated production) × Units of production for 2018 and 2019.