At the beginning of last year, Bratworth Corporation purchased a piece of heavy equipment for $99,000. The equipment has a life of five years or 100,000 hours. The estimated residual value is $9,000. Bratworth used the equipment for 21,000 hours last year and 27,000 hours this year. Depreciation expense for year two using double-declining-balance (DDB) and units-of-production methods would be as follows:

DDB ................................... UOP
a. $23,760 .................... $26,730
b. $21,600 .................... $26,730
c. $21,600 .................... $24,300
d. $23,760 .................... $24,300