Equipment is to be depreciated using the units of use method with a preset unit total of 11 000. The equipment was in production from:

1 December 2021 to 30 November 2022, producing 2500 units 1 December 2022 to 30 November 2023, producing 4000 units 1 December 2023 to 30 November 2024, producing 4500 units.

The accounting period is from 1 July to 30 June. Units were produced at a constant level throughout the year. Prepare a time line from 1 July 2021 to 30 June 2025 showing the units to be produced each accounting year to 30 June.

A suggested format is included in the Workbook.