Blue Company purchased equipment for $219,390on October 1, 2017. It is estimated that the equipment will have a useful life of8years and a salvage value of $12,360. Estimated production is40,200units and estimated working hours are19,700. During 2017, Blue uses the equipment for530hours and the equipment produces1,000units.

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. 5.35 and final answers to 0 decimal places, e.g. 45,892.)

(a)	Straight-line method for 2017	$
(b)	Activity method (units of output) for 2017	$
(c)	Activity method (working hours) for 2017	$
(d)	Sum-of-the-years'-digits method for 2019	$
(e)	Double-declining-balance method for 2018	$