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Question - On January 5, 2016, Hill Company purchased equipment for $596,000, having an estimated useful life of five years or 200,000 units of product. The estimated salvage value was $26,000. Actual production data for the first three years were: 2016-46,000 units; 2017-62,000 units; and 2018-52,000 units.

Compute each year's depreciation and the end-of-year accumulated depreciation under the units-of-output method.

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