JJ Enterprises recently purchased a machine for $50,000 that it uses 90% in production. Transportation costs to bring the machine to the factory were $2,000. It estimates the machine will be useful for five years and that it will be able to produce 400,000 units. At the end of its life, it will have a value of $7,000. During the third year of production, the machine produces 110,000 units. What is production-related depreciation for the third year? When calculating the depreciation rate, round the calculated result to two decimal places (e.g., $.10). Choose one answer. a. $10,890 b. $12,100 c. $9,000 d. $8,318