Copy equipment was acquired at the beginning of the year at a cost of $32,640 that has an estimated residual value of $3,000 and an estimated useful life of 5 years. It is estimated that the machine will output an estimated 988,000 copies. This year, 217,000 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.