21. A company purchased a rope braiding machine for $189,000.
The machine has a useful life of 7 years and a residual value of
$15,000. It is estimated that the machine could produce 710,000
units of climbing rope over its useful life. In the first year,
104,000 units were produced. In the second year, production
increased to 108,000 units. Using the units-of-production method,
what is the amount of depreciation that should be recorded for
the second year? Do not round the depreciation per unit.
Round your final answer to a whole dollar amount.
A 28749
b 26468
c 29882
d 25487
e 31031