A - 6,480

B - 44,248

C - 32,400

D - 8,850

On June 30, 2021, Prego Equipment purchased a precision laser-guided steel punch that has an expected capacity of 303,000 units and no residual value. The cost of the machine was $363,600 and is to be depreciated using the units-of-production method. During the six months of 2021,27,000 units of product were produced. At the beginning of 2022 , engineers estimated that the machine can realistically be used to produce only another 233,000 units. During 2022,73,000 units were produced. Prego would report depreciation in 2021 of: Multiple Choice $6,480 $44,248. $32,400 $8,850