Vinny is expanding his electrical components business. During his accounting year ending 31 December 2012 he buys new machinery as follows: On 1 April a machine costing £ XXXXXXXXXXThe estimated...

Vinny is expanding his electrical components business. During his accounting year ending 31 December 2012 he buys new machinery as follows:

On 1 April a machine costing £10 300. The estimated useful life is 5 years, after which point Vinny expects that it will have a nil value.

On 1 October a machine costing £8580. The estimated useful life is 4 years, and Vinny expects the machine to fetch £2000 on the second-hand market when the time comes to dispose of it.

Working to the nearest £, what is the total depreciation charge for the new machines in the year ending 31 December 2012?

a) £3 705

b) £2 081

c) £1 956

d) £2 779.