Wickland Company installs a manufacturing machine in its production facility at the beginning of the year at a cost of $126,000. The machine's useful life is estimated to be 20 years, or 130,000 units of product, with a $5000 salvage value. During its second year, the machine produces 5200 units of product. Determine the machines' second year depreciation under the units-of-production method. (Do not round intermediate calculations.)
A. $6050.
B. $4840.
C. $6300.
D. $6550.
E. $5040.
Answer: B
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