Copy equipment was acquired at the beginning of the year at a cost of $61,880 that has an estimated residual value of $5,600 and an estimated useful life of 5 years. It is estimated that the machine will output an estimated 938,000 copies. This year, 284,000 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. $