At the beginning of $2020,$ your company buys a $$28,000$ piece of

equipment that it expects to use for $4$ years. The equipment has an

estimated residual value of $2,000.$ The company expects to produce a

total of $200,000$ units. Actual production is as follows: $46,000$ units in

$2020,54,000$ units in $2021,46,000$ units in $2022,$ and $54,000$ units in

Required:

a$.$ Determine the depreciable cost.

b$.$ Calculate the depreciation expense per year under the straight$-$line

method.

c$.$ Use the straight$-$line method to prepare a depreciation schedule.

d$.$ Calculate the depreciation rate per unit under the units$-$of$-$

production method.

e$.$ Use the units$-$of$-$production method to prepare a depreciation

schedule.