At the beginning of last year,

Bratworth

Corporation purchased a piece of heavy equipment for

$99,000.

The equipment has a life of

five

years or

100,000

hours. The estimated residual value is

$9,000.

Bratworth

used the equipment for

21,000

hours last year and

27,000

hours this year. Depreciation expense for year two using double-declining-balance (DDB) and units-of-production (UOP) methods would be as follows:

A.

DDB	UOP
$23,760	$26,730

B.

DDB	UOP
$21,600	$26,730

C.

DDB	UOP
$21,600	$24,300

D.

DDB	UOP
$23,760