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Question 1: A machine was acquired on January 1, 2018, at a cost of $210,000. The machine was estimated to have a residual value of $10,000 and an estimated life of 8 years. The machine is expected to produce a total of 100,000 components during its life, distributed as follows, 15,000 in 2018, 20,000 in 2019, 21,000 in 2020, 29,000 in 2021, and 15,000 in 2022. What amount would the company record as depreciation expense in 2019 using the units of production method?
Option 1: $31,500
Option 2: $30,000
Option 3: $40,000
Option 4: $42,000
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