Tania Company purchased a boring machine on January 1, 2019 for P8,100,000. The useful life of the machine is estimated at 3 years with a residual value at the end of this period of P600,000. During the useful life, the expected units of production are 12,000 units in 2019, 7,000 units in 2020, and 6,000 units in 2021. What amount should be recorded as depreciation expense for 2020? a. 2,100,000 b. 2,268,000 c. 3,600,000 d. 1,800,000