Kant Enterprises purchased a truck for \(\$ 11,000\) on January 1, 1995. The truck will have an estimated salvage value of \(\$ 1,000\) at the end of 5 years. Using the units-of-activity method, the balance in accumulated depreciation at December 31, 1996, can be computed by the following formula:

a. \((\$ 11,000 \div\) Total estimated activity \() \times\) Units of activity for 1996.

b. \((\$ 10,000 \div\) Total estimated activity \() \times\) Units of activity for 1996 .

c. \((\$ 11,000 \div\) Total estimated activity) \(\times\) Units of activity for 1995 and 1996.

d. \((\$ 10,000 \div\) Total estimated activity) \(\times\) Units of activity for 1995 and 1996.