Holly, Inc. has a building that originally cost $380,000. Holly expects to be able to sell the facility for $260,000 at the end of its useful life. The balance of the related Accumulated Depreciation account is $109,000. The depreciable cost of the facility is: Multiple Choice $271,000. $109,000. $120,000. $151,000. Marshall Company purchases a machine for $480,000. The machine has an estimated residual value of $40,000. The company expects the machine to produce four million units. The machine is used to make 560,000 units during the current period. If the units-of-production method is used, the depreciation rate is: Multiple Choice $0.79 per unit. $0.11 per unit. $0.86 per unit. $0.07 per unit