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Your Corporation uses the units of production method when depreciating its equipment. It purchased equipment for $385,000. An additional $96,000 was spent to get the equipment operational. It will produce 1,650,000 units over its 5 -year useful life and it has a salvage value of $120,000. The company produced 265,000 units with the equipment during the year of purchase. What amount will be recorded for depreciation expense for the equipment in the first year? 577,252 $42,561 557,979 561.833