ray construction purchased a concrete mixer on august 1 20X5. company officials revealed the following information regarding this asset and its acquisition: purchase price: 126,000, residual value: 18,000, estimated useful life: 10 years, estimated service hours: 38,000, estimated production in units: 500,000 yards, actual hours used 20X5: 5,225, and actual 20X5 production: 77,000 yards. A) calculate depreciation for 20X5 and 20X6 assuming the company uses the straight-line method. B) calculate depreciation for 20X5 using: 1. service hours 2. units of production