At the beginning of last year, Bratworth Corporation purchased a piece of heavy equipment for $72,000. The equipment has a life of five years or 100,000 hours. The estimated residual value is $2,000. Bremond used the equipment for 18,000 hours last year and 25,000 hours this year. Depreciation expense for year two using double-declining-balance (DDB) and units-of-production (UOP) methods would be as follows: n (Carry all rates to two decimal places, .XX) O A. DDB UOP $17.280 $17.500 OB DDB UOP $16,800 $18,000 OC. DDB UOP $16,800 $17,500 OD. DDB UOP $17,280 $18,000 ni