1) On January 1, 2022, Wildhorse Company purchased the following two machines for use in its production process.

Machine A:		The cash price of this machine was $48,000. Related expenditures also paid in cash included: sales tax $1,550, shipping costs $100, insurance during shipping $70, installation and testing costs $70, and $200 of oil and lubricants to be used with the machinery during its first year of operations. Wildhorse estimates that the useful life of the machine is 5 years with a $4,950 salvage value remaining at the end of that time period. Assume that the straight-line method of depreciation is used.
Machine B:		The recorded cost of this machine was $180,000. Wildhorse estimates that the useful life of the machine is 4 years with a $18,300 salvage value remaining at the end of that time period.

2) Calculate the amount of depreciation expense that Wildhorse should record for Machine B each year of its useful life under the following assumptions. (Round depreciation cost per unit to 2 decimal places, e.g. 12.25. Round final answers to 0 decimal places, e.g. 2,125.) (1) Wildhorse uses the straight-line method of depreciation. (2) Wildhorse uses the declining-balance method. The rate used is twice the straight-line rate. (3) Wildhorse uses the units-of-activity method and estimates that the useful life of the machine is 98,000 units. Actual usage is as follows: 2022, 44,500 units; 2023, 29,500 units; 2024, 14,500 units; and 2025, 9,500 units.