Reveille, Inc., purchased Machine #204 on April 1, 2019, and placed the machine into production on April 3, 2019. The following information is relevant to Machine #204:
Price ......................................................................................$60,000
Freight-in costs ......................................................................$2,500
Preparation and installation costs ......................................$3,900
Labor costs during regular production operation ..........$10,200
Credit terms .......................................................................2/10, n/30
Total productive output .....................................................138,500 units
The company expects that the machine could be used for 10 years, after which the salvage value would be zero. However, Reveille intends to use the machine only 8 years, after which it expects to be able to sell it for $9,800.
The invoice for Machine #204 was paid April 10, 2019. The number of units produced in 2019 and 2020 was 23,200 and 29,000, respectively. Reveille computes depreciation expense to the nearest whole month.

Required:
Compute the depreciation expense for 2019 and 2020, using the following methods (round to the nearest dollar):
1. Straight-line method
2. Sum-of-the-years’-digits method
3. Double-declining-balance method
4. Activity method based on units of production (Originally contributed by Norma C. Powell)