On january 1, 2018, busy beaver bought a new industrial lathe for $210,000. it expects to use the lathe for 10,000 hours over the next 5 years and then sell it for $10,000. busy beaver used the lathe for 2,000 hours in 2018 and 2,500 hours in 2019. accumulated depreciation at december 31, 2019, using units-of-production, equals

$90,000

Explanation:

For computing the accumulated depreciation, first we have to determine the depreciation expense which is shown below:

= (Original cost - residual value) ÷ (estimated production)  

= ($210,000 - $10,000) ÷ ($10,000 hours)

= ($200,000) ÷ ($10,000 hours)  

= $20

Now for the first year, it would be  

= Production hours in first year × depreciation per hours

= 2,000 hours × $20

= $40,000

And, for the second year,

= Production hours in second year × depreciation per hours

= 2,500 hours × $20

= $50,000

So, the accumulated depreciation would be

= $40,000 + $50,000

= $90,000

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