Crane Company purchased equipment for $$192,000$ on October $1,2025.$ It is estimated that the equipment will have a useful life

of $8$ years and a salvage value of $$12,000.$ Estimated production is $36,000$ units and estimated working hours are $20,000.$ During $2025.$

Crane uses the equipment for $500$ hours and the equipment produces $1,000$ units.

Compute depreciation expense under each of the following methods. Crane is on a calendar$-$year basis ending December $31.($Round

rate per hour and rate per unit to $2$ decimal places, e$\mathrm{.}8,5\mathrm{.}35$ and final answers to $0$ decimal ploces, eg$.45,892.)$

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

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

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

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