mercury incorporated purchased equipment in 2022 at a cost of $313,000. the equipment was expected to produce 310,000 units over the next five years and have a residual value of $34,000. the equipment was sold for $167,900 part way through 2024. actual production in each year was: 2022 =44.000 units, 2023 = 70.000 units, 2024 = 35.000 units. mercury uses units-of production depreciaton, and all depreciaton has been recorded throught the diisposal date