1. Lancaster Ltd is a manufacturer of electric appliances. For the year ended 31st December 202X, the following information is extracted from its balance sheet:

Detail	Warehouse	Plant and equipment	Machinery	Total
Cost	150,000	180,000	120,000	450,000
Accumulated depreciation	40,000	60,000	45,000	145,000

Warehouse is depreciated using reducing balance method at a rate of 12%.

Plant and equipment are depreciated using straight-line method with an estimated useful life of 10 years.

Machinery is depreciated using reducing balance method at a rate of 15%

Calculate depreciation for each category of non-current assets for Lancaster Ltd for the year ended 31st December 202X.