Perform the indicated operation and reduce to lowest terms. 
Definitions:
Units-Of-Activity
A depreciation method that allocates the cost of an asset over its useful life based on its actual usage or activity level.
Factory Machinery
Refers to the physical equipment used in the production process within a manufacturing facility.
Delivery Equipment
Assets such as trucks and vans that are used by a business to transport products to customers.
Buildings
Physical structures owned by a business or entity used for operations, manufacturing, or office space.
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