? A new machine costing $$54,000$ ?cash and estimated to have a $$9,000$ ?salvage value was purchased on January $1.$ ?The machine is expected to produce $3,000$ ?units of product during its $5-$year useful life. Calculate depreciation expense in the first year under the following independent situations. The company uses the units$-$of$-$production method and the machine produces $450$ ?units of product during its first year. The company uses the double$-$declining$-$balance method. The company uses the straight$-$line method.