Copy equipment was acquired at the beginning of the year at a cost of $56,700 that has an estimated residual value of $5,200 and an estimated useful life of 5 years. It is estimated that the machine will output an estimated 1,030,000 copies. This year, 258,000 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.