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East Park Corporation purchased a new playground set for $35,500. Freight and installation charges amounted to $3,100. For depreciation purposes, the playground set is expected

East Park Corporation purchased a new playground set for $35,500. Freight and installation charges amounted to $3,100. For depreciation purposes, the playground set is expected to have a useful life of 27,000 hours and an estimated salvage value of $4,100. What is the depreciation per unit?

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