Copy equipment was acquired at the beginning of the year at a cost of $31,180 that has an estimated residual value of $2,800 and an estimated useful life of 5 years. It is estimated that the machine will output an estimated 946,000 copies. This year, 235,000 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