(b) Calculate the amount of depreciation expense that Pharoah 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. 12.25. Round final answers to O decimal places, e.g. 2,125.) (1) Pharoah uses the straight-line method of depreciation. (2) Pharoah uses the declining-balance method. The rate used is twice the straight-line rate. (3) Pharoah uses the units-of-activity method and estimates that the useful life of the machine is 168,000 units. Actual usage is as follows: 2022, 62,000 units; 2023, 47,000 units; 2024, 32,000 units; and 2025, 27,000 units. Depreciation Expense 2022 2023 2024 2025 $ ta $ $ HA $ TA $ $ $ ta $ $ $ On January 1, 2022, Pharoah Company purchased the following two machines for use in its production process. Machine A: The cash price of this machine was $ 48,500. Related expenditures also paid in cash included: sales tax $ 1,700, shipping costs $ 200, insurance during shipping $ 50, installation and testing costs $ 120, and $ 200 of oil and lubricants to be used with the machinery during its first year of operations. Pharoah estimates that the useful life of the machine is 5 years with a $ 4,750 salvage value remaining at the end of that time period. Assume that the straight-line method of depreciation is used. Machine B: The recorded cost of this machine was $ 180,000. Pharoah estimates that the useful life of the machine is 4 years with a $ 8,640 salvage value remaining at the end of that time period