Copy equipment was acquired at the beginning of the year at a cost of $22,820. It had an estimated residual value of $2,100 and an estimated useful life of five years. It is estimated that the machine has an estimated 1,036,000 copies. This year 292,000 copies were made. a. Determine the depreciable cost. $ b. Determine the depreciation rate. $ per copy c. Determine the the units-of-production depreciation for the year