On January 1, Celebrity Allures Inc. bought a new popcorn popper for one of their movie theaters. The popper cost $6,000. The expected life is 5 years with a salvage value of $500. The popper is expected to produce 55,000 buckets of popcorn over its life. In the first year, the popper produced 9,000 buckets of popcorn. In the second year, the popper produced 14,000 buckets of popcorn. What is the second year depreciation expense on the popcorn popper assuming units of output depreciation?

$900

$1,440

$1,400

$1,100

On July 1, 2021, Rodger Construction Co. bought a new concrete mixer. The mixer cost $54,000. The expected life is 16 years with a salvage value of $1,000. How much depreciation expense should Rodger recognize for the year ended December 31, 2021 assuming straight-line depreciation?

$3,312.50

$1,656.25

$3,375

$1,687.50