At the beginning of last year Brentwood Corporation purchased a piece of heavy equipment for $23,000. The equipment has a life of five years or 100,000 hours. The estimated residual value is $3,000. Bremond used the equipment for 23,000 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 D A DOB UOP $4,800 $6,900 OB DOB $5.520 UOP $6,900