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On January 1, 2024, the Allegheny Corporation purchased equipment for $146,000. The estimated service life of the equipment is 10 years and the estimated residual value is $3,000. The equipment is expected to produce 220,000 units during its life. Required: Calculate depreciation for 2024 and 2025 using each of the following methods. 3. Units of production (units produced in 2024, 38,000, units produced in 2025, 33,000) Note: Round "Depreciation per unit rate" answers to 2 decimal places