Which of the following is true?

a.If using the units-of-activity method, it is possible to depreciate more than the depreciable cost.

b.If using the straight-line method, the amount of depreciation expense during the first year is higher than that of the double-declining-balance.

c.Regardless of the depreciation method, the amount of total depreciation expense during the life of the asset will be the same.

d.If using the double-declining-balance method, the total amount of depreciation expense during the life of the asset will be the highest.

On December 31, Strike Company sold one of its batting cages for $254,660. The equipment had an original cost of $299,600 and has accumulated depreciation of $44,940. Depreciation has been recorded up to the end of the year. What is the amount of the gain or loss on this transaction?

a.no gain or loss

b.gain of $59,920

c.loss of $(44,940)

d.can't be determined with data provided

Equipment with a cost of $168,632 has an estimated residual value of $8,264 and an estimated life of 7 years or 15,542 hours. It is to be depreciated by the straight-line method. What is the amount of depreciation for the first full year, during which the equipment was used for 3,513 hours?

a.$22,909.71

b.$36,248.41

c.$24,090.29

d.$36,294.06