ABC Corporation has the following information regarding a piece of manufacturing equipment that was purchased on January 1, 2015. Cost of the equipment = $1,200,000 Estimated residual value = $260,000 Useful life = 5 years Total productive capacity = 1,400,000 units Estimated production in 2015 = 200,000 units Estimated annual production next 4 years = 300,000 units per year What is the annual depreciation expense for 2015 if ABC Corporation uses the units-of-production method of depreciation? O a $240,000 O b. $188,000 O c. $171,429 O d. $134,286