2) A piece of equipment is to be depreciated using units-of-production method. The equipment costs $160,000 and is expected to produce 800,000 units. It will then be sold for $10,000. In year one, 49,000 units were produced. In year two, 207,000 units were produced. In year three, 185,000 units were produced. What is the depreciation for year three and what is the book value at the end of year three