A concrete and rock crusher for demolition work has been purchased for $57,000, and it has an estimated SV of $12,000 at the end of its five-year life. Engineers have estimated that the following units of production (in m? of crushed material) will be contracted over the next five ears. Using the units of production depreciation method, what is the depreciation allowance in year two, and what is the BV at the end of year four?

EOY m?

1-16.000

2-26,000

3-38,000

4-17,000

5-3.000

The depreciation allowance in year two is S. (Round to the nearest dollar.)