13.A machine with a cost of $170,000 has an estimated residual value of $17,000 and an estimated life of 6 years or 17,000 hours. It is to be depreciated by the units-of-activity method. What is the amount of depreciation for the second full year, during which the machine was used 5,100 hours?

a.$28,900

b.$45,900

c.$56,100

d.$5,100

14.A machine with a cost of $54,400 has an estimated residual value of $4,248 and an estimated life of 5 years or 18,875 hours. What is the amount of depreciation for the second full year, using the double-declining-balance method?

a.$13,056

b.$21,760

c.$20,061

d.$10,880

15.A used machine with a purchase price of $43,802, requiring an overhaul costing $9,312, installation costs of $6,789, and special acquisition fees of $14,190, would have a cost basis of

a.$104,384

b.$53,114

c.$43,802

d.$74,093