A machine costing $212,400 with a four-year life and an estimated $18,000 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: 123,000 in Year 1, 123,600 in Year 2, 119,800 in Year 3, 129,600 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.)

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.)

Compute depreciation for each year (and total depreciation of all years combined) for the machine under the Units of production. Year Units per unit 1 2 123,000 123,600 119,800 129,600 Units of Production Depreciable Depreciation Units 123,000 $ 0.40 123,600 $ 0.40 119,800 $ 0.40 129,600 $ 0.40 $ 496,000 Depreciation Expense $ 49,200 49,440 47,920 51,840 $ 198,400 3 4 $ Total