Beta Company purchased machinery on June 1, 2018 for $89,000. It provided the following data:

Estimated Residual Value - $5 000 Estimated Service Life 8 years

Estimated Total Work Hours 42 000 hours Estimated Total Production 525 000 units Machine Usage (2018) 5 500 hrs

(2019) 6 000 hrs Machine Production (2018) 48 000 units (2019) 55 000 units

Beta Company uses a fractional-year policy to the nearest full month and its financial year ends December 31.

a) What is the depreciable base of the machine?

b)Calculate the depreciation expense for the year ending December 31, 2018 and 2019

using the following methods:

Straight-line.

i.Units of output.

ii.Sum of the years digits.

iii.Double declining balance.

iv.Round to nearest whole number