Banko Incorporated manufactures sporting goods. The following information applies to a machine purchased on January 1, Year 1.

Purchase price	$85,800
Delivery cost	$5,000
Installation charge	$2,000
Estimated life	5	years
Estimated units	148,000
Salvage estimate	$4,000

During Year 1, the machine produced 44,000 units, and during Year 2 it produced 46,000 units.

Required

1. Determine the amount of depreciation expense for Year 1 and Year 2 using straight-line method.
2. Determine the amount of depreciation expense for Year 1 and Year 2 using double-declining-balance method.
3. Determine the amount of depreciation expense for Year 1 and Year 2 using units of production method.
4. 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:

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