The 2015 financial statements of Willamette Valley Vineyards include the following footnote:

	2015	2014
Land	8,661,567	4,119,116
Winery building and hospitality center	7,378,516	6,795,799
Equipment	7,162,200	6,299,500
	23,202,283	17,214,415
Less accumulated depreciation	(9,543,193)	(8,908,779)
	$ 13,659,090	$8,305,636
Revenues	25,000,000	22,000,000
Depreciation expense	$ 669,781	$ 646,333

Calculate the property, plant and equipment turnover for 2015

b. Estimate the useful life on average for Willamettes depreciable assets at the end of fiscal 2015.

c. Estimate the property and equipments percent-used-up at the end of fiscal 2015