10 $1 32 12 3 2 8582979**99* 36 39 44 45 46 47 48 28622 7 2 8 6 8 225 53 55 56 58 59 61 2. 3. Year Year 2 Totals Calculations: 72,000 Straight-line method: (Cost Units-of-activity (Cost 72,000 Year 1 Year 2 Year 3 Depreciation Expense a Straight- Line 22,500 22,500 22,500 $ 67,500 Year 3 Residual Ya 4,500 method: Residual Ya P 4,500 Rate $7.75 $3.75 Double-declining-balance method: Depreciable Balance R Depreciable Balance 8,000 Units-of- Activity 27,000 20,250 67,500 38 3 Total Hours 18,000 Hours 5,400 5,400 Residual Value 4,500 Sa Zel P Rate 72,000 0.666700 Year 1 Year 2 Since depreciation cannot cause book value to fall below residual value: 24,000 0.666700 C Double-Declining- Balance The method that yields the most depreciation expense in Year 1 is the double-declining-balance method $ Yearly Depreciation $ 22,500 $ $ 48,000 16,000 3.500 67,500 Yearly Depreciation Rate 20.250 20.250 Tearly Depreciation $ 48,000 16,000 Yearly Depreciation 3,500 The method that yields the most total depreciation over the th