At the beginning of last year. Brentwood Corporation purchased a piece of heavy equipment for $88,000. The equipment has a life of five years or 100.000 hours. The estimated residual value is $8,000 Bremond used the equipment for 19.000 hours last year and 22.000 hours this year Depreciation expense for year two using double-declining-balance (DDB) and units-of-production (UOP) methods would be as (carry all rates to two decimal places, xx)

	DDB	UOP
A.	$19,200	$19,360
B.	$19,200	$17,600
C.	$21,120	$19,360
D.	$21,120	$17,600