CopyCat Company is a copy center owned by Frank Drebin in Springfield, Illinois. On August $1,$ Year One, Frank purchased a new copy machine for $$15,000.$ The machine is expected to make $50,000$ copies over the next five years and have a $$3,000$ salvage value at the end of its useful life CopyCat uses the machine to make $3,000$ and $11,500$ copies in Year One and Year Two respectively. CopyCat Company uses the Units$-$of$-$Production method of depreciating its assets.

a$.$ What is the justification in accounting for using the Units$-$of$-$Production method of depreciation?

b$.$ What is the amount of depreciation taken in Year One?

c$.$ What is the amount of depreciation taken in Year Two?