Yani Company purchased a specialized machine for $254,000 from Scissor Manufactory. Yani paid $12,550 in freight costs to ship to machine to the company's operating facility and $48,250 to install the platform necessary to operate the machine. Yani also incurred $8,600 in routine maintenance costs and $4,750 in accordance with the annual insurance policy for the machine. What is the capital cost of this specialized equipment? O $254,000 O $314,800 O $328,150 O $323,400 The Newman Company purchased a machine on January 1, 2021, for $350,000. The machine has an estimated useful life of five years and a residual value of $50,000. The machine is being depreciated using the double diminishing-balance method. The depreciation expense for the year ended December 31, 2021, is: O $140,000. O $70,000. O $120,000. O $60,000. An asset cost $120,000 and has a useful life of 6 years or 8,000 units of production, and no residual value. Calculate one year's depreciation assuming unit-of-production depreciation and if 1,200 units were produced this year: O $21,533. O $20,000. O $18,000. O $24,000