Copy equipment was acquired at the beginning of the year at a cost of $52,600 that has an estimated residual value of $4,800 and an estimated useful life of 5 years. It is estimated that the machine will output an estimated 956,000 copies. This year, 212,000 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. $