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

Purchase price	$ 90,800
Delivery cost	$ 4,000
Installation charge	$ 3,000
Estimated life	5	years
Estimated units	153,000
Salvage estimate	$ 6,000

During Year 1, the machine produced 49,000 units, and during Year 2 it produced 51,000 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.

Note: 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

\begin{tabular}{|l|l|l|} \hline & \multicolumn{1}{|c|}{ Year 1 } & Year 2 \\ \hline a. Depreciation expense & & \\ \hline b. Depreciation expense & & \\ \hline c. Depreciation expense & & \\ \hline d. Depreciation expense & & \\ \hline \end{tabular}