ABC Corporation purchased equipment on April 1, 2013 for $175,000. Estimated

useful life of the equipment is 8 years; and 110,000 units of production; and has an estimated

salvage value is $10,000. In 2014 the company produced 11,000 units in 2014.Calculate the

depreciation expense in 2014 under:

1- Straight line method

2- Sum of the years digits

3- Double declining balance

4- Units of production method

5- Which method results in the lowest book value at the end of 2014?

6- A Which method results in the lowest book value at the end of the useful life?