At the beginning of last year, Billings Corporation purchased a piece of heavy equipment for $97,000. The equipment has a life of five years or 100,000 hours. The estimated residual value is $7,000. Bremond used the equipment for 23,000 hours last year and 29,000 hours this year. Depreciation expense for year two using double-declining-balance (DDB) and units-of-production (UOP) methods would be as follows: (Carry all rates to two decimal places, XX) OA DOB UOP $21,600 $28,130 OB. DOB UOP $23,280 $26,100 OC. DOB UOP $23,280 $28,130 OD. DDB UOP $21,600 $26,100