Copy equipment was acquired at the beginning of the year at a cost of $32,330 that has an estimated residual value of $2,900 and an estimated useful ife of 5 vears. ft is estimated that the machine will output an estimated 981,000 copies. This year, 220,000 copies were made. a. Determine the depreciable cost. b. Determine the depreciation rate. Round your answer to two decimal places. 1 per copy c. Determine the units-of-activity depreciation for the year