Copy equipment was acquired at the beginning of the year at a cost of $64,120 that has an estimated residual value of $5,800 and an estimated useful life of 5 years. It is estimated that the machine will output an estimated 972,000 copies. This year, 259,000 copies were made.

a. Determine the depreciable cost. $

b. Determine the depreciation rate. $per copy

c. Determine the units-of-output depreciation for the year. $