depriciation

hey john, i know you dont have kaplan book i am having doubt in section b question its an short one

question :

You have now been provided with an additional extract from Ice Co’s trial balance as
at 31 December 20X1 as follows:
$ $
Freehold land and building – cost (Land $70,000) 120,000
Freehold building – accumulated dep’n at 1 Jan 20X1 20,000
Plant and equipment – cost 120,000
Plant and equipment – accumulated dep’n at 1 Jan 20X1 15,000
The freehold building is depreciated on a straight?line basis over its estimated useful
life of 50 years. The plant and equipment is depreciated on a reducing balance basis
at the rate of 15%. There were no purchases or disposals of non?current assets during
the year.
Calculate the depreciation charge for the year which was included as an expense
within cost of sales.

Freehold building $
Plant and equipment $

i got the depriciation for the freehold building
but in plant and equipment deprication calculated for per month basis?

in answer it has deducted 95000 from 120000 i am not getting how did they get 95000. my doubt is this