During the construction of a highway bypass, earth-moving equipment costing $40, 0()0 was purchased (or use in transporting fill from the borrow pit. At the end of the 4-year project, the equipment will be sold for $20, 000. The schedule for moving fill calls for a total of 100, 000 cubic feet during the project. In the first year, 40% of the total fill is required; in the second year, 30%; in the third year, 25%; and in the final year, the remaining 5%. Determine the units-of-production depreciation schedule for the equipment.