At the beginning of 2015, your company buys a $34,800 piece of equipment that it expects to use for 4 years. The equipment has an estimated residual value of 6,000. The company expects to produce a total of 200,000 units. Actual production is as follows: 43,000 units in 2015, 49,000 units in 2016, 49,000 units in 2017, and 59,000 units in 2018.

Required:
a.	Determine the depreciable cost.