choose right answer only:

A machine that costs $72,000 has an estimated residual value of $6,000 and an estimated useful life of 5 years. The machine is capable of working a total of 30,000 hours during its entire service life. Using the units of production method (variable depreciation), the depreciation expense for the second year, in which the machine was used for 5,000 hours, would be: Question options:

none of the above

11,000

14,400

13,200

12,000

choose right answer only

On 2023-03-15, the SIGMA company had goods available for sale of $200,000. On this date, the sales amount has reached $140,000 and the gross margin is $50,000. On 03-15-2023, the cost of sales is: Question options:

$90,000

none of the above

$60,000

$190,000

$150,000