Plastic Moulds Purchased Equipment on January 1, 2019 for $275,000

Plastic Moulds purchased equipment on January 1, 2019 for $275,000. It was estimated that the equipment would have a residual value of $25,000 at the end of its useful life. The asset's useful life was estimated at 5 years or 10,000 units of output. The company has a December 31 year end. Additional information: $$\begin{array} {| l | l| } \hline \text { Year } & \text { Units of Output } \\\hline 2019 & 2,100 \\\hline 2020 & 2,000 \\\hline 2021 & 1,700 \\\hline 022 & 2,300 \\\hline 2023 & 1,900 \\\hline\end{array}$$ Assuming the company uses the units-of-production depreciation method, what is the depreciation rate per unit for 2019?

A) $25.00
B) $27.50
C) $57,750
D) $52,500