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 straight$-$line method.

Determine the amount of depreciation expense for Year $1$ and Year $2$ using double$-$declining$-$balance method.

Determine the amount of depreciation expense for Year $1$ and Year $2$ using units of production method.

Determine the amount of depreciation expense for Year $1$ and Year $2$ using MACRS, assuming that the machine is classified as seven$-$year property.

Note: Round your answers to the nearest dollar amount.