A Robotic Press was purchased on 1/7/10 for $200,000 and has a residual value of $20,000. It is depreciated using the units of production method and it is estimated that its useful life is 900,000 units. What will be the book value of the Robotic Press at 30/06/13 if the patterns of usage were 2010/11-20,000 units; 2011/12-50,000 units; 2012/13-45,000 units

a. $174,444

b. $42,500

c. $157,000

d. $177,000