A machine costing $207,800 with a four-year life and an estimated $17,000 salvage value is installed in Luther Companys factory on January 1. The factory manager estimates the machine will produce 477,000 units of product during its life. It actually produces the following units: 123,400 in Year 1, 124,400 in Year 2, 120,500 in Year 3, 118,700 in Year 4. The total number of units produced by the end of Year 4 exceeds the original estimatethis difference was not predicted. (The machine cannot be depreciated below its estimated salvage value.)

Straight Line Units of Production DDB Compute depreciation for each year (and total depreciation of all years combined) for the machine under the Units of production. Units Year Depreciable Units Units of Production Depreciation Expense Depreciation per unit 123,400 124,400 120,500 118,700 Total Straight Line Units of Production DDB Compute depreciation for each year (and total depreciation of all years combined) for the machine under the Double- declining-balance. End of Period DDB Depreciation for the Period Beginning of Period Book Depreciation De Depreciation Value Rate Expense Year Accumulated Depreciation Book Value 27 Total