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A depreciable asset with a cost of $47900 has a residual value of $2300 and a useful life of 10 years. Total estimated units of

A depreciable asset with a cost of $47900 has a residual value of $2300 and a useful life of 10 years. Total estimated units of output are 76000 and in year 1 a total of 5300 units were produced. Under the straight-line method and the units-of-activity method the depreciation expense for the first year would be

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