Thomas Company purchased equipment for $640,000 cash on January 1, 2007. The estimated life is 5 years or 1,000,000 units; salvage value is estimated at $-0-. Actual activity was 180,000 units in 2007, and 200,000 units in 2008. Which of the following is true?

a. Under the straight-line method the depreciation expense in 2007 would be different from that in 2008

b. Under the units-of-activity method, the depreciation in 2008 would be $128,000

c. Under the double declining method, the depreciation in 2008 would be $160,000

d. Under the double declining method, the depreciation in 2007 would be $128,000

e. Under the units-of-activity method, the depreciation in 2007 would be $128,000