Wickland Company Installs a Manufacturing Machine in Its Production Facility

question 176

Multiple Choice

Wickland Company installs a manufacturing machine in its production facility at the beginning of the year at a cost of $87,000. The machine's useful life is estimated to be 5 years, or 400,000 units of product, with a $7,000 salvage value. During its second year, the machine produces 84,500 units of product.
- Determine the machines' second year depreciation under the units-of-production method.

• A) $16,000.
• B) $20,880.
• C) $17,400.
• D) $18,379.
• E) $16,900.

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Definitions:

Proactive Interference

The tendency of previously learned material to hinder subsequent learning.

Retroactive Interference

Retroactive interference occurs when new information interferes with the ability to recall previously learned information.

Dendrites

The branched projections of a neuron that act to conduct the electrochemical stimulation received from other neural cells to the cell body, or soma, of the neuron from which the dendrites project.

Repression

A defense mechanism where undesirable thoughts or memories are unconsciously excluded from conscious awareness.