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Equipment with a cost of $446000 has an estimated salvage value of $26000 and an...

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Accounting

Equipment with a cost of $446000 has an estimated salvage value of $26000 and an estimated life of 4 years or 10000 hours. It is to be depreciated by the units-of-activity method. What is the amount of depreciation for the first full year, during which the equipment was used 4000 hours?

A:$107750

B:$111500

C:$105000

D:$168000

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