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 Salvage estimate $ 85,800 $ 5,000 $ 2,000 5 years 148,000 $ 4,000 During Year 1, the machine produced 44,000 units and during Year 2. It produced 46,000 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