Copy equipment was acquired at the beginning of the year at a cost of $$67,060$ that has an estimated residual value of $$6,100$ and an estimated useful life of $5$ years. It is estimated that the machine will output an estimated $1,016,000$ coples. This year, $244,000$ 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$-$activity depreciation for the year.

$s$