At the beginning of 2015, your company buys a $34,000 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: 45,000 units in 2015, 51,000 units in 2016, 54,000 units in 2017, and 50,000 units in 2018.

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.

Year	Depreciation Expense	Accumulated Depreciation	Net Book Value
Acquisition cost
2015
2016
2017
2018

d.	Calculate the depreciation rate per unit under the units-of-production method. (Round your answer to 2 decimal places.)

e.	Use the units-of-production method to prepare a depreciation schedule. (Do not round your Depreciation rate per unit.)

Year	Depreciation Expense	Accumulated Depreciation	Net Book Value
Acquisition cost
2015
2016
2017
2018