A machine costing $180,000 has an estimated residual value of $15,000 and an estimated service life of ten years. What is the annual depreciation amount for each of the first two full years under the following methods?

1.Double declining-balance.

2.Units of production. Lifetime production is estimated at 110,000 units; the machine produced 12,000 units in year one and 18,000 in year two.

3.Straight-line depreciation method.