Chapter 10

(half-year convention) West Coast Products Corp. (WCP) purchased new computer equipment for its administrative offices and used machinery to use in manufacturing its products. The computer equipment cost $600,000 and was installed and placed in service in March 2022 and the machinery cost $810,000 and was installed and placed in service in September 2022. WCP does not elect 179 expense and elects out of bonus depreciation. Calculate WCPs depreciation for the computer equipment and for the machinery for 2022 and 2023.