Wildhorse Corp. purchased equipment for $148000 on January 1, 2023. It is estimated that it has a useful life of 10 years, a residual value of $18000, and total production of 203000 units. During 2023, this machinery produced 22000 units. The Corporation has a December 31 year end. Using the units of production depreciation method, the 2023 depreciation expense will be $31000 $14089 O $13000 O $26000