Banko Inc. manufactures sporting goods. The following information applies to a machine purchased on January 1, 2018:

Purchase price	$	71,500
Delivery cost	$	5,000
Installation charge	$	1,000
Estimated life		5	years
Estimated units		143,000
Salvage estimate	$	6,000

During 2018, the machine produced 39,000 units and during 2019, it produced 41,000 units.

Required Determine the amount of depreciation expense for 2018 and 2019 using each of the following methods:

	2018	2019
a. straight line
b. double declining balance
c. units of products