A financial analyst is analyzing the amortization of a product patent acquired by MAKETTI S.p.A., an Italian corporation. He gathers the following information about the patent:

If the analyst uses the units-of-production method, the amortization expense on the patent for fiscal year 2009 is closest to:
A. €414,286.
B. €662,857.
C. €828,571.

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Acquisition cost Acquisition date Patent expiration date Total plant capacity of patented product Production of patented product in fiscal year ended 31 December 2009 Expected production of patented product during life of the patent 5,800,000 1 January 2009 31 December 2015 40,000 units per year 20,000 units 175,000 units