ABC Company purchased a piece of equipment on May 1, 2004 for $125,000.The equipment was assigned a residual value of $7,000 and an 8-year life. It was estimatedthat the equipment would be used to produce a total of 200,000 units over its life. The equipmentwas to be depreciated using the units of production depreciationmethod
During2004, the equipment was used to produce a total of 18,000 units. AtDecember 31, 2005, the book value of the equipment was $99,748.
Calculate the number of units the equipment was used to produce in 2005.