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

Purchase price	$	83,200
Delivery cost	$	7,000
Installation charge	$	3,000
Estimated life		5	years
Estimated units		147,000
Salvage estimate	$	5,000

During Year 1, the machine produced 43,000 units and during Year 2, it produced 45,000 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