11-2

The cost of equipment purchased by Larkspur, Inc., on June 1, 2017, is $101,460. It is estimated that the machine will have a $5,700salvage value at the end of its service life. Its service life is estimated at7years, its total working hours are estimated at47,880, and its total production is estimated at598,500units. During 2017, the machine was operated6,840hours and produced62,700units. During 2018, the machine was operated6,270hours and produced54,720units.

Compute depreciation expense on the machine for the year ending December 31, 2017, and the year ending December 31, 2018, using the following methods.(Round depreciation per unit to 2 decimal places, e.g. 15.25 and final answers to 0 decimal places, e.g. 45,892.)

2017	2018
(a)	Straight-line	$	$
(b)	Units-of-output	$	$
(c)	Working hours	$	$
(d)	Sum-of-the-years'-digits	$	$
(e)	Double-declining-balance(twice the straight-line rate)	$	$