Blue Company purchased equipment for $$266,000$ on October $1,2025.$ It is estimated that the equipment will have a useful life of $8$ years and a salvage value of $$14,000.$ Estimated production is $40,000$ units and estimated working hours are $20,000.$ During $2025,$ Blue uses the equipment for $530$ hours and the equipment produces $1,100$ units.

Compute depreciation expense under each of the following methods. Blue is on a calendar$-$year basis ending December $31.($Round rate per hour and rate per unit to $2$ decimal places, e$.$g$.5\mathrm{.}35$ and final answers to $0$ decimal places, e$.$g$.45,892.)$

$($a$)$ Straight$-$line method for $2025$ $

$($b$)$ Activity method $($units of output$)$ for $2025$ $

$($c$)$ Activity method $($working hours$)$ for $2025$ $

$($d$)$ Sum$-$of$-$the$-$years'$-$digits method for $2027$ $

$($e$)$ Double$-$declining$-$balance method for $2026$$