Blue Spruce Corp. purchased machinery for $$570,000$ on May $1,2023.$ It is estimated that it will have a useful life of $10$ years, residual value of $$10,000,$ production of $320,000$ units, and $40,000$ working hours. The machinery will have a physical life of $15$ years and a salvage value of $$3,000.$ During $2024,$ Blue Spruce used the machinery for $2,100$ hours and the machinery produced $24,500$ units. Blue Spruce prepares financial statements in accordance with IFRS.From the information given, calculate the depreciation charge for $2024$ under each of the following methods, assuming Blue Spruce has a December $31$ year end.

Calculate the depreciation charge for $2024$ under straight $-$ line method.

Calculate the depreciation charge for $2024$ under units of production method. $($Round depreciation per output unit to $2$ decimal places, e$.$g$.5\mathrm{.}27$ and depreciation charge to $0$ decimal places, e$.$g$.5,275.)$Depreciation per output unit$$$/$output unitDepreciation charge for $2024$

Calculate the depreciation charge for $2024$ under declining$-$balance, using a $20\%$ rate.Depreciation charge for $2024$