A Company Purchased Equipment Valued at $200,000 on January 1

A company purchased equipment valued at $200,000 on January 1.The equipment has an estimated useful life of six years or five million units.The equipment is estimated to have a salvage value of $13,400.Assuming the units of production method of depreciation,what is the annual depreciation for the second year if 1.5 million units were produced?

A) $41,445.91
B) $62,137.80
C) $31,100.00
D) $55,980.00
E) $33,333.00