请问units-of-production的分母是什么？

问题如下：

Using the following information, a Mexican corporation is computing the depreciation expense for a piece of manufacturing equipment that it purchased at the start of the current year. The company takes a full year’s depreciation in the year of acquisition.

选项：

A.112,000, using the double-declining method compared with the units-of-production method.

B.140,000, using the units-of-production method compared with the straight-line method.

C.180,000, using the double-declining balance method compared with the straight-line method.

解释：

A is correct. The difference between the double-declining balance method and the units-of-production method (in MXN) is 400,000 – 288,000 = 112,000.

B is incorrect. It correctly calculated the straight-line method expense: (2,000,000 – 200,000)/10 = 180,000. However, it forgot to deduct the residual value in calculating depreciation expense using the units-of-production method and got 320,000: (2,000,000/5,000,000) × 800,000 = 320,000. The difference became 140,000 instead of the correct 108,000.

C is incorrect. It correctly calculated the straight-line method expense: (2,000,000 – 200,000)/10 = 180,000. However, it mistakenly deducted the residual value in calculating depreciation expense using the double-declining balance method and got 360,000: (2,000,000 – 200,000) × 20%. The difference became 180,000 instead of the correct 220,000.