At the beginning of last year, Brentwood Corporation purchased a piece of heavy equipment for $88,000. The equipment has a life of five years or 100,000 hours. The estimated residual value is $8,000. Bremond used the equipment for 19,000 hours last year and 22,000 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 $19,200 $19,360 OB. $19,200 $17,600 OC. $21,120 $19,360 D. $21,120 $17,600