Banko Inc. manufactures sporting goods. The following information applies to a machine purchased on January 1, Year 1: Purchase price Delivery cost Installation charge Estimated life Estimated units $ 90,800 $ 4,000 $ 3,000 5 years 153,000 $ 6,000 Salvage estimate During Year 1, the machine produced 49,000 units and during Year 2, it produced 51,000 units. Required Determine the amount of depreciation expense for Year 1 and Year 2 using each of the following methods: Year 1 Year 2 a. Straight-line b. Double-declining-balance C. Units of production