Copy equipment was acquired at the beginning of the year at a cost of $$72,000$ that has an estimated residual value of $$9,000$ and an estimated useful

life of $5$ years. It is estimated that the machine will output an estimated $1,000,000$ copies. This year, $315,000$ copies were made. Determine the $($a$)$

depreciable cost, $($b$)$ depreciation rate, and $($c$)$ units$-$of$-$activity depreciation for the year. Round "depreciation rate" to three decimal places.

a$.$ Depreciable cost

b$.$ Depreciation rate

per copy

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