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Saved QS 8-4 Units-of-production depreciation LO P1 On January 1, the Matthews Band pays $65,800 for sound equipment. The estimates it will use this equipment for four years and perform 200 concerts. It estimates that after four years it can sell the equip or $2,000. During the first year, the band performs 45 concerts. Compute the first-year depreciation using the units of production method Select formula for the depreciation rate of Units of Production: (Cost - Salvage value) / Total units of production (Cost - Salvage value) / Useful life in periods (Cost - Salvage value) x DDB rate DDB rate x Beginning period book value