On January 1, 2020, GBP Corp. purchased a machine that cost $950,000 and had a residual value of $50,000. The machine is expected to produce 300,000 units over its service period. If 25,000 units were produced in 2020 and 35,000 were produced in 2021, what amount of accumulated depreciation is reported at the end of 2021 using the activity- based method (rounded to the nearest whole dollar if necessary)?8 Select one: a. $190,000 b. $50,000 O c. $60,000 O d. $180,000 e. $70,000