On April 1, 20X1, a company purchases equipment for $44,200 that is expected to have a $4,800 salvage value and a useful life of 5,000 units produced (i.e., an activity method of depreciation is used). If the equipment produces 3,200 units in 20X1 and 2,500 units in 20X2, how much depreciation expenseshould be recorded in 20X2? (Ch11)

11

	$20,488
	$14,184
	$0
	$19,700