Equipment with a cost of $220,000 has an estimated residual value of $30,000 and an estimated life of 10 years or 19,000 hours It is to be depreciated by the activity-based method. What is the amount of depreciation for the first full year, during which the equipment was used 2,100 hours? Thint: depreciation rate equals allocation base divided by expected total usage/hours.) $21.000 b.$30.000 $22.000 0.519.000