Mangate Sdn Bhd purchased equipment, costs RM85,000, on 2nd February 2018 . The equipment is meant to be used for production of plastic containers, is expected to produce 1,000,000 units of containers over its estimated life of 8 years. At the end of its life, the equipment can be salvaged at a value of RM5,000. The equipment was ready for production usage on 1tt April 2018 . The company received an invoice on 20th April 2018 , which includes costs of transporting the equipment of RM2,000 and installing the equipment of RM3,000. Minor maintanance had to be made on the equipment on 28th April 2018 due to operator error which cost another RM1,000. During its first year of operation, the equipment produced 45,000 units of containers. Required: a. Calculate depreciation expense of the equipment, using Unit-of Production Method as of 31st December 2018. b. If the company decided on Sum-of-the-Year-Digit Method, how much is the depreciation expense as of 31st December 2018