On January 2, 2015, the Matthews Band acquires sound equipment for concert performances at a cost of $65,800. The band estimates it will use this equipment for four years, during which time it anticipates performing about 200 concerts. It estimates that after four years it can sell the equipment for $2,000. During year 2015, the band performs 45 concerts.

Compute the year 2015 depreciation using the units-of-production method.

calculate 2015 depreciation expense:

-Depreciation per cocert

-Concerts in 2015

-Deprciation in 2015