A machine costing $211,800 with a four-year life and an estimated $19,000 salvage value is installed in Luther Companys factory on January 1. The factory manager estimates the machine will produce 482,000 units of product during its life. It actually produces the following units: 121,800 in 1st year, 123,700 in 2nd year, 120,300 in 3rd year, 126,200 in 4th year. 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.)

Required:

Compute depreciation for each year (and total depreciation of all years combined) for the machine under each depreciation method. (Round your per unit depreciation to 2 decimal places. Round your answers to the nearest whole dollar.)

Straight-Line Depreciation
Year	Depreciation Expense
1	$48,200
2	48,200
3	48,200
4	48,200
Total	$192,800

Units of Production
Year	Depreciable Units	Depreciation per unit	Depreciation Expense
1	121,800	$0.40	$48,720
2	123,700	$0.40	49,480
3	120,300	$0.40	48,120
4		$0.40
Total	$365,800		$146,320

	DDB Depreciation for the Period			End of Period
Year	Beginning of Period Book Value	Depreciation Rate	Depreciation Expense	Accumulated Depreciation	Book Value
1	$211,800				$211,800
2					0
3					0
4					0
Total			$0