On January $1,$ a company purchases equipment for $$85,{000}_{?}$ that will be used

for $5$ years with a salvage or residual value is $$1,{000}_{?}.$ The equipment is expected

to produce $240,000$ units over its lifetime. The company uses the units of

production depreciation method and has not recorded depreciation since the

purchase on Jan $1.$

a$)$ What is the depreciation per unit? $($Rounded to nearest cent or $2$ decimal

places$)$

per unit

b$)$ What is the amount of depreciation expense to be recorded if the company

actually$\_$produced $32,000$ units in the first year? $($Rounded to whole dollar$)$ $