The Aloha Company purchases a machine on 1/1/21. Details include: Cost Salvage value Estimated life Estimated units to be $28,000 $ 4,000 8 years 40,000 provided Assume units-of-production. Actual units produced were Year Units 2021 4,000 2022 8,000 2023 16,000 2024 2,000 Indicate the following amounts Select one: a. Expense $9,600 $19,600 b. Expense $11,200 $16,800 C. 2023 Depreciation 12/31/23 Accumulated Expense $ 11,200 $19,600