At the beginning of last year, Boxford Corporation purchased a piece of heavy equipment for $25,000. The equipment has a life of five years or 100,000 hours. The estimated residual value is $5,000. Bremond used the equipment for 19,000 hours last year and 23,000 hours this year. Depreciation expense for year two using double-declining balance (DDB) and units-of-production (UOP) methods would be as follows: DUD $6,000 VU $4,600 OB DDB UOP $5,750 $6,000 OC. DDB $4,800 UOP $4,600 OD DDB $4800 UOP $5.750