A machine costing $211,400 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 486,000 units of product during its life. It actually produces the following units: year 1, 122,200; year 2, 123,600; year 3, 120,700; and year 4, 129,500. The total number of units produced by the end of year 4 exceeds the original estimatethis difference was not predicted. (The machine must not be depreciated below its estimated salvage value.)

Straight-Line Depreciation

Straight-Line Depreciation
Year	Depreciation Expense
1	$48,600
2	48,600
3	48,600
4	48,600
Total	$194,400

Units of Production
Year	Depreciable Units	Depreciation per unit	Depreciation Expense
1
2
3
4
Total			$0

	DDB Depreciation for the Period			End of Period
Year	Beginning of Period Book Value	Depreciation Rate	Depreciation Expense	Accumulated Depreciation	Book Value
1					$0
2					0
3					0
4					0
			$0