c Exercise 11-8A Recording manufacturing overhead costs in T-accounts Danbury Corporation manufactures model airplanes. The company purchased for $228,000 automated production equipment that can make the model parts. The equipment has a $12,000 salvage value and 1 10-year useful life. Required 1. Assuming that the equipment was purchased on January 1. record in T-accounts the adjusting en- try that the company would make on December 31 to record depreciation on equipment. b. In which month would the depreciation costs be assigned to units produced