Based upon the following information, compute the composite depreciation rate for distribution plant: (Value 10%) Account Rate Account Balance 360 $ 57,000 362 2.8% 364 3.5% 7,500,000 17,200,000 365 2.5% 13,000,000 367 2.7% 600,000 368 3.0% 10,500,000 369 3.3% 4,200,000 370 3.2% 3,000,000 371 4.2% 2,500,000