Ferdinand Quarry Limited acquired a chippings plant at a cost of GH$50,000.$ It was estimated that the plant will produce $25,000$ for its lifespan. The company total output of$,000$ and $6,500$ tons respectively in the first two years into its operation.

Required:

$($a$)$ Calculate the deprecation charge for the first two using production hour rate. $(6$ marks$)$

$($b$)$ Explain the advantages of straight line depreciation over reducing balance depreciation. $(3$ marks$)$

$($c$)$ Explain why depreciation of non$-$current assets is charged as expense in the statement of comprehensive income. $(6$ marks$)$

$($Total$=15$ marks$)$