$($b$)$

Calculate the amount of depreciation expense that Splish Brothers 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$.2,125.)$

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

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

$(3)$ Splish Brothers uses the units$-$of$-$activity method and estimates that the useful life of the machine is $111,500$ units.

Actual usage is as follows: $2022,43,500$ units; $2023,32,000$ units; $2024,20,500$ units; and $2025,15,500$ units.