Copy equipment was acquired at the beginning of the year at a cost of $36,720 that has an estimated residual value of $3,300 and an estimated useful life of 5 years. It is estimated that the machine will output an estimated 1,114,000 copies. This year, 238,000 copies were made. a. Determine the depreciable cost. b. Determine the depreciation rate. Round your answer to two decimal places per copy c. Determine the units-of-output depreciation for the year