Copy equipment was acquired at the beginning of the year at a cost of $55,800 that has an estimated residual value of $5,100 and an estimated useful life of 5 years. It is estimated that the machine has an estimated 1,014,000 copies. This year 262,000 copies were made. Determine the (a) depreciable cost, (b) depreciation rate, and (c) the units-of-production depreciation for the year.