$($b$)$

Calculate the amount of depreciation expense that Metlock should record for Machine B each year of its useful life under the

following assumptions. $($Round depreciation cost per unit to $2$ decimal places, e$.$g$.12\mathrm{.}25.$ Round final answers to $0$ decimal places, e$.$g$.$

$2,125.)$

$(1)$ Metlock uses the straight$-$line method of depreciation.

$(2)$ Metlock uses the declining$-$balance method. The rate used is twice the straight$-$line rate.

$(3)$ Metlock uses the units$-$of$-$activity method and estimates that the useful life of the machine is $143,000$ units. Actual

usage is as follows: $2022,49,500$ units; $2023,39,500$ units; $2024,29,500$ units; and $2025,24,500$ units.

List of Accounts

Machine details for machine B: The recorded cost of this machije was $$180,000.$ Metlock estimates that the useful life of the machine is $4$ years with a $$16,980$ salvage value remaining at the end of that time period.