Help Save & Exit SL On June 30, 2021, Prego Equipment purchased a precision laser-guided steel punch that has an expected capacity of 318,000 units and no residual value. The cost of the machine was $445,200 and is to be depreciated using the units-of- production method. During the six months of 2021, 42,000 units of product were produced. At the beginning of 2022, engineers estimated that the machine can realistically be used to produce only another 248,000 units. During 2022, 88,000 units were produced Prego would report depreciation in 2021 of: Multiple Choice $58,800 $17,414 $43,536 $23,520 Granite Enterprises acquired a patent from Southern Research Corporation on January 1, 2021, for $4.4 million. The patent will be used for five years, even though its legal life is 20 years, Rocky Corporation has made a commitment to purchase the patent from Granite for $220,000 at the end of five years, Compute Granite's patent amortization for 2021, assuming the straight-line method is used. Multiple Choice $880,000 O $440,000 $418,000 $836,000 On September 30, 2021, Bricker Enterprises purchased a machine for $203,000. The estimated service life is 10 years with a $19,000 residual value. Bricker records partial-year depreciation based on the number of months in service. Depreciation for 2021, using the double-declining balance method, would be: (Do not round intermediate calculations.) Multiple Choice O $40,600 O $9.200. $10,150. $36,800