Respuesta :
Answer:
Option (B) is correct.
Explanation:
Depreciable base = Cost - Residual Value
= $190,000 - $10,000
= $180,000
Usage = 75,000 bolts
[tex]Depreciation\ bolt=\frac{depreciable\ base}{usage}[/tex]
[tex]Depreciation\ bolt=\frac{180,000}{75,000}[/tex]
= $2.40
For Year 1:
Book value = $190,000
Usage = 15,000 bolts
Depreciation expense = Usage × Depreciation bolt
= 15,000 × $2.40
= $36,000
Ending Book Value = Book value - Depreciation expense
= $190,000 - $36,000
= $154,000
Accumulated Depreciation = $36,000
For Year 2:
Book value = $154,000
Usage = 19,000 units
Depreciation expense = Usage × Depreciation bolt
= 19,000 × $2.40
= $45,600
Ending Book Value = Book value - Depreciation expense
= $154,000 - $45,600
= $108,400
Accumulated Depreciation = Depreciation expense Year 1 + Depreciation expense Year 2
= $36,000 + $45,600
= $81,600
