A printing Business purchased a new printing press at a cost of 30,000 which is expected to produce 2 million copies during it's 10 year life. Residual value is expected to be $20,000. If the press produces $200,000 copies during the first year, how much depreciation should be recorded under the units of production method?

a. $30,000

b. $28,000

c. $ 25,200

d. $ 27,000