Copy equipment was acquired at the beginning of the year at a cost of $25,680 that has an estimated residual value of $2,300 and an estimated useful life of five years. It is estimated that the machine will output an estimated 1,169,000 copies. This year, 255,000 copies were made. Determine the (a) depreciable cost, (b) depreciation rate, and (c) units-of-activity depreciation for the year. Round "depreciation rate" to two decimal places.