A machine costing $213,600 with a four-year life and an estimated $16,000 salvage value is installed in Tonys Companys factory on January 1. The factory manager estimates the machine will produce 494,000 units of product during its life. It actually produces the following units: 121,800 in Year 1, 123,500 in Year 2, 121,100 in Year 3, 137,600 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.)

Compute depreciation for each year (and total depreciation of all years combined) for the machine under each depreciation method.

1A. Compute depreciation for each year (and total depreciation of all years combined) for the machine under the Straight-line depreciation.

Year	Depreciation Expense
1	$
2	$
3	$
4	$
Total	$

1B. Compute depreciation for each year (and total depreciation of all years combined) for the machine under the Units of production.

Year	Units	Depreciable units	Depreciation per unit	Depreciation expense
1	121,800
2	123,500
3	121,100
4	137,600
Total

1C. Compute depreciation for each year (and total depreciation of all years combined) for the machine under the Double-declining-balance.

Year	Beginning of period book value	Depreciation Rate	Depreciation expense	Accumulated depreciation	Book Value
1
2
3
4
Total