Shelwin LLC bought equipment with a cost of $400,000 and an estimated salvage value of $25,000 and an estimated life of 4 years or 15,000 hours. It is to be depreciated using the units-of-activity method. What is the amount of depreciation for the first full year, during which the equipment was used 3,300 hours? $93,750 $82,500 $100,000 $113,800