Copy equipment was acquired at the beginning of the year at a cost of

$25,500 that has an estimated residual value of $2,300 and an estimated useful life of 5 years. It is

estimated that the machine will output an estimated 1,160,000 copies. This year, 221,000 copies were made.

A. Determine the depreciable cost.

B. Determine the depreciation rate

$ per copy

C. Determine the units-of-output depiction for the year.