Copy equipment was acquired at the beginning of the year at a cost of $54,900 that has an estimated residual value of $5,000 and an estimated useful life of five years. It is estimated that the machine will output an estimated 998,000 copies. This year, 251,000 copies were made. Determine the (a) depreciable cost, (b) depreciation rate, and (c) units-of-activity depreciation for the year. Round "depreciation rate" to two decimal places.

a. Depreciable cost	$
b. Depreciation rate		per copy
c. The units-of-output depreciation for the year	$