At the beginning of last year, Billings Corporation purchased a piece of heavy equipment for $77,000. The equipment has a life of five years or 100,000 hours. The estimated residual value is $7,000. Bremond used the equipment for 25,000 hours last year and 31,000 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) O A. DDB UOP $18,480 $23,870 OB. DDB UOP $16,800 $21,700 OC. DDB UOP $18,480 $21,700 D. DDB UOP $16,800 $23,870