Copy Equipment Was Acquired at the Beginning of the Year

question 95

Multiple Choice

Copy equipment was acquired at the beginning of the year at a cost of $72,000 that has an estimated residual value of $9,000 and an estimated useful life of 5 years. It is estimated that the machine will output an estimated 1,000,000 copies. This year, 315,000 copies were made. What is the units-of-output depreciation for the year?

• A) $22,050
• B) $18,900
• C) $22,680
• D) $19,845

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Definitions:

Freud

Sigmund Freud, originating from Austria and specializing in neurology, pioneered psychoanalysis, which is a therapeutic procedure for mental health issues conducted through dialogue between psychoanalysts and their patients.

B.F. Skinner

A prominent American psychologist known for his work in behaviorism and for developing the theory of operant conditioning.

Behaviorism

A theory of learning based on the idea that all behaviors are acquired through conditioning processes, focusing on observable behaviors and disregarding mental activities.

Cognitive School

The cognitive school of thought in psychology focuses on the study of mental processes including perception, memory, judgment, and reasoning.