Copy equipment was acquired at the beginning of the year at a cost of $71,480 that has an estimated residual value of $6,500 and an estimated useful life of 5 years. It is estimated that the machine will output an estimated 1,083,000 copies. This year, 214,000 copies were made.

a. Determine the depreciable cost. $fill in the blank 1

b. Determine the depreciation rate. Round your answer to two decimal places. $fill in the blank 2 per copy

c. Determine the units-of-output depreciation for the year. $fill in the blank 3