On January 2, 2018, Javier Company purchased an electroplating machine to help manufacture a part for one of its key products. The machine cost \(\$ 437,500\) and was estimated to have a useful life of six years or 781,200 platings, after which it could be sold for \(\$ 46,800\).

Required

a. Calculate each year's depreciation expense for the period 2018-2023 under each of the following depreciation methods:

1. Straight-line.

2. Double-declining balance.

3. Units-of-production. (Assume annual production in platings of 140,\(000 ; 180,000 ; 150,000\); 125,\(000 ; 95,000 ;\) and 91,200 .)

b. Assume that the machine was purchased on September 1,2018. Calculate each year's depreciation expense for the period 2018-2024 under each of the following depreciation methods:

1. Straight-line.

2. Double-declining balance.