A depreciable asset with a cost of $39750 has a residual value of $2200 and a useful life of 10 years. Total estimated units of output are 75100 and in year 1 a total of 6000 units were produced. Under the straight-line method and the units-of-activity method the depreciation expense for the first year would be Straight-line 0 Units-of-activity $3975.00 $3175.74 $3755.00 $3175.74 $3975.00 $3000.00 $3755.00 $3000.00