Initial Cost, P = $22,000Salvage Value at the end of 5 years, S = $2,000.

Depreciable Life, N= 5 Years

Year

ProjectedProduction , units

ActualProduction , units

1

4,500

5,000

2

5,000

4,000

3

3,500

3,000

4

5,500

5,000

5

6,500

Not known

Total

25,000

A) Determine the depreciation for year 4 using the UOP method.