Using factor method, the depletion at any given year is equal to ?

A. Initial cost of property times number of unit sold during the year divided by the total units in property
B. Initial cost of property divided by the number of units sold during the year
C. Initial cost of property times number of units sold during the year
D. Initial cost of property divided by the total units in property

Lug angles_________________?

A. are used to reduce the length of connection.
B. are unequal angles.
C. increases shear lag.
D. all the above