Equipment that cost $72,000 has an estimated residual value of $6,000 and an estimated useful life of 5 years or 30,000 hours. Using the units-of-production method, the depreciation expense for the second year, during which the equipment was used 5,000 hours, would be Select an answer and submit. For keyboard navigation, use the up/down arrow keys to select an answer. a $14,400 b $11,000 $13,200 d $12,000