6 Marshall Company purchases a machine for $640,000. The machine has an estimated residual value of $100,000. The company expects the machine to produce two million units. The machine is used to make 660,000 units during the current period. If the units-of-production method is used, the depreciation rate is: Multiple Choice $0.27 per unit. $0.97 per unit. $0.82 per unit. $0.15 per unit. 7 A piece of equipment was acquired on January 1, 2021, at a cost of $25,000, with an estimated residual value of $5,000 and an estimated useful life of five years. The company uses the double- declining-balance method. What is its book value at December 31, 2022? Multiple Choice $10,000 $8,000 $17,000 $9,000