Blue Spruce Corp. purchased machinery for $555,000 on May 1, 2020. It is estimated that it will have a useful life of 10 years, residual value of $15,000, production of 216,000 units, and 30,000 working hours. The machinery will have a physical life of 15 years and a salvage value of $3,000. During 2021, Blue Spruce Corp. used the machinery for 2,300 hours and the machinery produced 27,000 units. Blue Spruce prepares financial statements in accordance with IFRS. From the information given, calculate the depreciation charge for 2021 under each of the following methods, assuming Blue Spruce has a December 31 year end.