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.

Required: a) What is the depreciable base of the machine? [1 mark]

b) Calculate the depreciation expense for the year ending December 31, 2018 and 2019 using the following methods: Round to nearest whole number

i. Straight-line. [3 marks]

ii. Units of output. [3 marks]

iii. Sum of the years digits. [5 marks] i

v. Double declining balance. [4 marks]