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 2,000. The company expects to produce a total of 200,000 units. Actual production is as follows: 42,000 units in 2015, 52,000 units in 2016, 46,000 units in 2017, and 60,000 units in 2018. Required: a. Determine the depreciable cost.