Swifty Corporation constructed a building at a cost of $14200000. Weighted average accumulated expenditures were 55560000, actual interest was $566000, and avoidable interest was $288000. If the salvage value is $1120000, and the useful life is 40 years, depreciation expense for the first full year using the straight-line method is O $341400. O $334200 0 $362200. O $478200 Oriole Company sells product 2005WSC for $110 per unit. The cost of one unit of 2005WSC is $107, and the replacement cost is $106. The estimated cost to dispose of a unit is $6, and the normal profit is 40% of selling price. At what amount per unit should product 2005WSC be reported, applying lower-of-cost-or-market? o $107 O $60. 0 $104 O $106