Answer:
75,000
Explanation:
The straight-linedepreciation is calculate by dividing the acquisition value over the useful life
Machine A useful life is for 5 years
250,000 / 5 years = 50,000 per year
Machine B useful life is:
2 years in development project and then 8 years in a production division
total useful life for 10 years
250,000/ 10 years = 25,000
<u>Total development expense: </u>
machine A depreciation 50,000  + machine B depreciation 25,000 = 75,000
development expense 75,000
       acc depreciation machine A   50,000
       acc depreciation machine B   25,000