18. ABC Company purchased equipment on January 1, 2009 for $70,000. It was estimated that the equipment would have a $5,000 salvage value at the end of its 5-year useful life. It was also estimated that the equipment would produce 100,000 units over its 5-year life. The company used the units-of-output depreciation method. If 16,000 units of product were produced in 2009 and 24,000 units were produced in 2010, what was the balance of the Accumulated Depreciation of the equipment at December 31, 2010? * (3 Points) $26,325 $15,600 $26,000 some other amount ftha