Perform the division and simplify. 
Definitions:
Units-of-Production Method
A depreciation method that allocates expense based on the actual usage or output of the asset, reflecting its wear and tear more accurately.
Depreciation Expense
A financial approach to distribute the expense of a physical asset throughout its operational lifespan.
Residual Value
The estimated value that an asset will have at the end of its useful life, after factoring in depreciation or amortization.
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