On January 1, 2001, equipment was purchased for $95,000 cash. The equipment is expected to produce 100,000 units during its useful life and has an estimated salvage value of $15,000. Units produced from 2001 to 2005 were respectively 15000, 18000, 20000, 22000, and 25000. What s the amount of depreciation expense and Book Value of the assets each year