At the beginning of last year, Bratworth Corporation purchased a piece of heavy equipment for $86,000. The equipment has a life of five years or 100,000 hours. The estimated residual value is $6,000. Bremond used the equipment for 26,000 hours last year and 30,000 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 UOP $20,640$25,800 B. DDB UOP $19,200$24,000 C. DDB UOP $19,200$25,800 D. DDB UOP $20,640$24,000