$($b$)$

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Calculate the amount of depreciation expense that Evers should record for Machine B each year of its useful life under the following assumptions. $($Round depreciation cost per unit to $2$ decimal places, eg$.12\mathrm{.}25.$ Round final answers to $0$ decimal places, eg$.2,125.$

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

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

$(3)$ Evers uses the units$-$of$-$activity method and estimates that the useful life of the machine is $125,000$ units. Actual usage is as follows: $2022,45,000$ units; $2023,35,000$ units; $2024,25,000$ units; and $2025,20,000$ units.

$\backslash$table$[[$Depreciation Expense$],[2022,2023,2024]]$

Straight$-$

line method

Decliningbalance method

Units$-$ofactivity method

$ $$ $ $19\mathrm{.}000$

$$ $

$ $$

$$

$ $24\mathrm{.}000$

$ $$

$$ $ $$

$ $$ $ $$

$ $$ $ $$

$$

$

$

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$($c$)$

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