问题如下：
Miguel Rodriguez of MARIO S.A., an Uruguayan corporation, is computing the depreciation expense of a piece of manufacturing equipment for the fiscal year ended 31 December 2009. The equipment was acquired on 1 January 2009. Rodriguez gathers the following information (currency in Uruguayan pesos, UYP):
If MARIO uses the units-of-production method, the amount of depreciation expense (in UYP) on MARIO’s income statement related to the manufacturing equipment is closest to:
选项：
A.118,750.
B.168,750.
C.202,500.
解释：
B is correct.
Using the units-of-production method, depreciation expense amounts to
Depreciation expense=(1,200,000 –200,000) × (135,000/800,000) = 168,750.
答案是对了，可是如果理解life in output units 那么预期工作总量，
那么就是expacted out units， 会跟题目最下行的95000的产量有点搞混。能解释下区别么，感谢~
