Units of Production Depreciable Depreciation Depreciation per unit Year Units Expense 122,700$ 124,300 $ 120,600$ 136,400$ 0.40 0.40 0.40 0.40 2 4 Total 504,000 DDB Depreciation for the Period End of Period Beginning of Depreciation Depreciation Accumulated Expense YearPeriod Book Rate Depreciation Book Value Value 2 4