In recent years, Kannada Company purchased three machines. Because of heavy turnover in the accounting department, a different accountant was in charge of selecting the depreciation method for each machine, and each selected a different method. Information concerning the machines is summarized below.

                        

For the declining-balance method, the company uses the double-declining rate. For the units-of-activity method, total machine hours are expected to be 25,000. Actual hours of use in the first 3 years were: 2012, 2,000; 2013, 4,500; and 2014, 5,500.

Instructions
  (a) Compute the amount of accumulated depreciation on each machine at December 31, 2012.
  (b) If machine 2 had been purchased on May 1 instead of January 1, what would be the depreciation expense for this machine in (1) 2010 and (2) 2011?