Hickman Company Purchases a Piece of Equipment on Jan

Hickman Company purchases a piece of equipment on Jan.2,2013,for $60,000.The equipment has an estimated life of eight years or 50,000 units of production and an estimated residual value of $6,000.Hickman uses a calendar fiscal year.The entry to record the amount of depreciation for 2013,using the production method and assuming that 6,100 units are produced,is:

A) Equipment 6,100
Accumulated Depreciation- Equipment 6,100
B) Equipment 6,344
Accumulated Depreciation- Equipment 6,344
C) Depreciation Expense - Equipment 6,588
Accumulated Depreciation- Equipment 6,588
D) Depreciation Expense - Equipment 6,832
Accumulated Depreciation- Equipment 6,832