Cullumber Company purchased equipment on account on September $3,2022,$ at an invoice price of $\backslash (\backslash$$ $182,000\backslash ),$ On September $\backslash (4,2022\backslash ).$ it paid $\backslash (\backslash$$ $3,900\backslash )$ for delivery of the equipment. A one$-$year, $\backslash (\backslash$$ $1\mathrm{.}905\backslash )$ insurance policy on the equipment was purchased on September $6.2022.$ On September $20,2022,$ Cullumber paid $\backslash (\backslash$$ $4,100\backslash )$ for installation and testing of the equipment. The equipment was ready for use on October $1,2022$ Cullumber estimates that the equipment's useful life will be four years, with a residual value of $\backslash (\backslash$$ $17,000\backslash ).$ It also estimates that, in terms of activity, the equipment's useful life will be $\backslash (69\mathrm{.}200\backslash )$ units. Cullumber has a September $30$ fiscal year end. Assume that actual usage is as follows: