At the beginning of last year, Bratworth Corporation purchased a piece of heavy equipment for $59,000. The equipment has a life of five years or 100,000 hours. The estimated residual value is $9,000. Bremond used the equipment for 20,000 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) DDB UOP OA $12,000 $13,000 OB. $12,000 $15,340 OC. $14,160 $15,340 OD. $14,160 $13,000