5. Northern Widget Corporation expects to produce widgets according to the schedule below: Year Expected Production of Widgets 2019 10,000 2020 12.000 2021 18.000 The machine used for widget production originally cost $165,000 and has an estimated salvage value of $15.000 at the end of its useful life. Northern Widget Corporation expects this machine to produce 40,000 widgets over its useful life. What is the amount of depreciation expense for the machine in 2021 using the units-of-production method? A. $8,100 B. $74.250 C. $15,000 D. $67.500