On February 25, 2018, Bahra Co. paid $128,900 for new equipment. In addition, Bahra Co. paid $1,400 for transport charges, $1,277 for transport insurance, $9,023 for training the technician operating the new equipment.

The estimated useful life of equipment is 4 years with a residual value of $1,200

The equipment was estimated to produce 164,000 units during its estimated useful life. 78,000 units were produced in 2018; 61,000 units in 2019; 20,000 units in 2020; and 9,000 units in 2021.

a, Calculate the asset cost and the amortizable cost

b, using the straight-line amortization method, calculate amortization expense at December 31, 2018.

c, using units of production method, calculate the value of the amortization expense for year 2021

d, How much would be the net book value of the equipment at December 31,2021, considering that the business uses the double-declining balance method to calculate amortization expense.