b. Units of Production Cost - Residual Value / Usage = Depreciation Per unit 1/1=1 Year 1 Depreciation per Unit X Miles = Depreciation Year 1 x Year 2 Depreciation per Unit X Miles = Depreciation Year 2 x c. Double-decling balance 1/(# of years )= Percent of Straight Line Depreciation 2 Percent of Straight Line Depreciation = Percent of Double Declining Depreciation Year 2 Depreciation per Unit X Miles = Depreciation Year 2 x= c. Double-decling balance 1/(# of years )= Percent of Straight Line Depreciation 2X Percent of Straight Line Depreciation = Percent of Double Declining Depreciation 1/ =%=% 2x Year 1 Percent of Double Declining Depreciation Cost = Depreciation Year 1 %X = Year 2 Cost - Depreciation * Percent of Double Declining Depreciation = Depreciation Year 2 2. Calculate the balance in Accumulated Depreciation at the end of the second year for all three methods