Darios Meat Pies purchased an oven on January 2, 2010, for $325,000. The owner of the oven estimates that the oven will last 12 years or bake 600,000 pies and thereafter have a residual value of $25,000. The following is a schedule of the pies that the business will produce: 41,000 pies 2010 47,500 pies 2011 62,500 pies 2012 58,500 pies 2013 41,500 pies 201 4 pies 201 5 40,000 201 6 32,000 pies 72,000 pies 201 60,000 7 pies 201 8 201 9 202 0 202 1 40,000 pies 60,000 pies 45,000 pies Calculate the accumulated depreciation and book value as of December 31, 2016, using the units of activity method. (6 pts)