Banko Inc. manufactures sporting goods. The following information applies to a machine purchased on January 1, 2016:

Purchase Price	$ 86,000
Delivery Cost	$2,000
Installation Charge	$1,000
Estimate Life	5 years
Estimated Units	145,000
Salvage Estimate	$ 2,000

During 2016, the machine produced 41,000 units and during 2017, it produced 43,000 units.

Required: a. Determine the amount of depreciation expense for 2016 and 2017 using straight-line method.

b. Determine the amount of depreciation expense for 2016 and 2017 using double-declining-balance method.

c. Determine the amount of depreciation expense for 2016 and 2017 using units of production method.

d. Determine the amount of depreciation expense for 2016 and 2017 using MACRS, assuming that the machine is classified as seven-year property. (Round your answers to the nearest dollar amount.)

MACRS table:

Year	5 - year property, %	7 - year property, %
1	20.00	14.29
2	32.00	24.49
3	19.20	17.49
4	11.52	12.49
5	11.52	8.93
6	5.76	8.92
7		8.93
8		4.46