Altra Shoe Company, a calendar-year corporation, purchased a new piece of equipment for $200,000 on July 1.20x1. Additional costs of the press included sales tax of 7 percent of purchase price) and freight of $1,000. The equipment has a useful life of 10 years or 21,500 hours with no salvage value. Compute the depreciation expense for 20x1 (the year of acquisition) and 20x2 (the second year) using the units-of-production depreciation method if the equipment were used 1,300 hours in 20x1 and 2,400 hours in 20x2. Select one: a. 20x1 Depreciation. $21,500 [year of acquisition) 20x2 Depreciation - $21.500 (year two) b. 20x1 Depreciation - $165 [year of acquisition) 20x2 Depreciation - $90 [year two) c. 20x1 Depreciation - $13,000 (year of acquisition) 20x2 Depreciation - $24,000 [year two) d. 20x1 Depreciation $12,093 [year of acquisition) 20x2 Depreciation - $22,326 year two)