At the beginning of last year, Boxford Corporation purchased a piece of heavy equipment for $75,000. The equipment has a life of five years or 100,000 hours. The estimated residual value is $5,000. Bremond used the equipment for 22,000 hours last year and 26,000 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 ) A. DDB$16,800UOP$19,500 B. DDB$16,800UOP$18,200 C. DDB$18,000UOP$18,200