5 the beginning of last year, Brentwood Corporation purchased a plece of heavy equipment for $29,000. The equipment has a ife of five years or 100,000 hours. the estimated residual value is $9,000. Bremond used the equipment for 16,000 hours last year and 22,000 hours this year. Depreciation expense for year fwo using double-dectining-balance (DOB) and units-or-production (UOP) methods would be as follows: (Carry all rates to two decimal places, XX ) A. DDB UOP $6,960$4,400 B. DDBOP $4,800$6,380 C. DDE UOP $4.800$4,400 D. DD OP $6,06056,360