At the beginning of 2015, your company buys a $31,600 piece of equipment that it expects to use for 4 years. The equipment has an estimated residual value of 4,000. The company expects to produce a total of 200,000 units. Actual production is as follows: 44,000 units in 2015, 52,000 units in 2016, 48,000 units in 2017, and 56,000 units in 2018. Required: Determine the depreciable cost. Depreciable Cost________________Calculate the depreciation expense per year under the straight-line method. Use the straight-line method to prepare a depreciation schedule. Calculate the depreciation rate per unit under the units-of-production method. (Round your answer to 2 decimal places.) Depreciation Rate Per Unit_______________Use the units-of-production method to prepare a depreciation schedule. (Do not round your Depreciation rate per unit.)