Q3) (20 points) A sand casting company invested in a mold (16) to produce a certain product. The initial cost of the mold was $30,000 and it has zero salvage value. A) If the useful life of the mold is expressed in years and it equals 5 years: construct the depreciation table using double declining balance depreciation (make switching if necessary). ( 10 marks) B) If the useful life of the mold is to produce 10,000 products, what would be the book value of the mold at the end of the second year, if the cumulative production was 3000 product at the end of the second year? Use unit of production depreciation method. (10 marks)