You will use this same set of facts about Drake Corporation to answer all of item, year, and method being asked the following depreciation calculation questions, so pay attention to the Drake Corporation bought a machine at the beginning of the year at a cost of $50,000. The estimated useful life was five years and the residual value was $5,000. Assume that the estimated productive life of the machine is 10,000 units. Expected annual production for year 1 is 3,000 units, year 2 is 2,000 units: year 3 is 1,800 units; year 4 is 1,700 units; and year 5 is 1,500 units. What is Accumulated Depreciation as of the end of year 4 under the straight-line method? Multiple Choice $27,000 $36,000 $38,250 O $40.000