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

Purchase price$70,000Delivery cost$3,000Installation charge$1,000Estimated life5yearsEstimated units140,000Salvage estimate$4,000

During 2018, the machine produced 36,000 units and during 2019, it produced 38,000 units.

Required

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

a. straight line

b.double declining balance

c. units of production