Carla Vista Company purchased equipment on account on September $3,2022,$ at an invoice price of $$199,000.$ On September $4,2022,$ it paid $$5,200$ for delivery of the equipment. A one$-$year, $$1,990$ insurance policy on the equipment was purchased on September $6,2022.$ On September $20,2022,$ Carla Vista paid $$2,800$ for installation and testing of the equipment. The equipment was ready for use on October $1,2022.$

Carla Vista estimates that the equipment's useful life will be four years, with a residual value of $$15,500.$ It also estimates that, in terms of activity, the equipment's useful life will th $95,750$ units. Carla Vista has a September $30$ fiscal year end. Assume that actual usage is as follows:

$\backslash$table$[[$# of Units,Year Ended September $30],[15,590,2023],[24,000,2024],[20,190,2025],[36,870,2026]]$