At the beginning of last year, Brentwood Corporation purchased a piece of heavy equipment for $68,000. The equipment has a life of five years or 100,000 hours. The estimated residual value is $8,000. Bremond used the equipment for 22,000 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: (Carry all rates to two decimal places, XX) OA DDB UOP $14,400 $16,200 OB. DDB UOP $16,320 $18,360 OC. DDB UOP $14,400 $18,360 OD. DDB UOP $16,320 $16,200