2- Unit of Production Depreciation (15 points) A manufacturing company purchased equipment to put together pieces of material to create a pen. The cost of the equipment is $27.500. Its salvage value is $1,000. It is expected to be producing 150,000 pens. How much depreciation do they record for each pen produced? The machine produced 14,000 pens in 2017, 58,000 pens in 2018, and 30,000 pens in 2019. How much depreciation is recorded each year