A machine that produces cellphone components is purchased on January $1,2024,$ for $$181,000.$ It is expected to have a useful life of four years and a residual value of $$12,000.$ The machine is expected to produce a total of $200,000$ components during its life, distributed as follows: $40,000$ in $2024,50,000$ in $2025,60,000$ in $2026,$ and $50,000$ in $2027.$ The company has a December $31$ year end.

$($a$)$

Calculate the amount of depreciation to be charged each year, using each of the following methods:

i$.$ Straight$-$line method

Straight$-$line method depreciation $ $$ per year

ii$.$ Units$-$of$-$production method $($Round depreciation per unit to $3$ decimal places, es$.15\mathrm{.}257$ and depreciation expense to $0$ decimal places, e$.$g$.125.)$