On May 1, 2018, your company, which uses UOP depreciation, purchases for $520,000 a machine with a useful life of 2,520,000 units and a residual value of $20,000. In 2018, the machine produces 100,000 units; in 2019, 120,000 units. What is the balance in Accumulated Depreciation at the end of 2019? Round per unit to 4 decimals before computing annual depreciation (8.536 cents per mile = .0854).

a - $19,840

b - $23,808

c - $43,648

d - $12,381