Banko Inc. manufactures sporting goods. The following information applies to a machine purchased on January 1, Year 1: Purchase price $ 91,000 Delivery cost $ 5,000 Installation charge $ 3,000 Estimated life 5 years Estimated units 160,000 Salvage estimate $ 3,000 During Year 1, the machine produced 56,000 units and during Year 2, it produced 58,000 units. Required Determine the amount of depreciation expense for Year 1 and Year 2 using each of the following methods:

Straight-line

double-declining-balance

units of production