Banko Incorporated 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: