Banko Inc. manufactures sporting goods. The following information applies to a machine purchased on January 1, Year 1: Purchase price Delivery cost $ 82,500 $ 3,000 $1,000 Installation charge Estimated life 5 years. Estimated units Salvage estimate 157,000 $ 8,000 During Year 1, the machine produced 53,000 units, and during Year 2 it produced 55,000 units. Required a. Determine the amount of depreciation expense for Year 1 and Year 2 using straight-line method b. Determine the amount of depreciation expense for Year 1 and Year 2 using double-declining-balance method. c. Determine the amount of depreciation expense for Year 1 and Year 2 using units of production method. d. Determine the amount of depreciation expense for Year 1 and Year 2 using MACRS, assuming that the machine is classified as seven-year property. (Round your answers to the nearest dollar amount.) MACRS table: 5-Year 7-Year Year property,% property. 14.29 1 20.00 2 32.00 24.49 3 19.20 17.49 4 11.52 12.49 5 11.52 8.93 5.76 8.92 8.93 4.46 Year 2 a Depreciation expense b Depreciation expense c Depreciation expense d Depreciation expense Year 11