For this activity, the total depreciable units of service over five years (with no salvage value) are determined to be 10,000 units. The equipment cost of $3,000,000 to be depreciated is divided by 10,000 units to arrive at a depreciation of $300.00 per unit. See Chapter 10 for assistance with calculations. YearOutputCost to beDepreciationAccumulatedBook ValueDepreciatedExpenseDepreciation11600$3,000,000$$$21800$3,000,000$$$32000$3,000,000$$$42200$3,000,000$$$52400$3,000,000$$$10,000$3,000,000