On April 1, 2012, a company that uses a calendar year purchases equipment with an acquisition cost of $85,000 that it estimates will produce 800,000 units over its 8-year life and have a residual value of $5,000. You are depreciating the asset for book purposes. If the company uses the straight-line method, 2012 depreciation will be . . . $10,625 $10,000 $7,969 $7,500 If the company uses units of production depreciation and the equipment produces 75,000 units in 2012 and 150,000 units in 2013, then at the end of the second year, total accumulated depreciation will be . . . $80,000 $22,500 $15,000 $7,500 If the company uses double-declining balance depreciation, its 2012 depreciation (rounded) will be . . . $15,938 $13,333 $10,000 $7,500 Under double-declining balance depreciation, the equipment's book value (rounded) at the end of 2013 will be . . . $69,063 $67,500 $51,797 $47,813 If the company uses the sum-of-the-years'-digits method, the 2013 depreciation will be (rounded).. $17,778 $15,556 $16,111 $13,333