Crane Limited purchased a machine on account on April 1, 2021, at an invoice price of $325,020. On April 2, it paid $1,820 for delivery of the machine. A one-year, $3,940 insurance policy on the machine was purchased on April 5. On April 19, Crane paid $8,150 for installation and testing of the machine. The machine was ready for use on April 30. Crane estimates the machine's useful life will be five years or 6,326 units with a residual value of $81,460. Assume the machine produces the following numbers of units each year: 999 units in 2021; 1,507 units in 2022; 1,436 units in 2023; 1,364 units in 2024; and 1.020 units in 2025. Crane has a December 31 year end. Calculate the annual depreciation and total depreciation over the asset's life using: (Round the depreciation cost per unit to 2 decimal places. Round answers to decimal places, e.g. 5,275.) (1) Straight-line method Depreciable Amount Depreciation Expense Accumulated Depreciation Carrying amount $ TA $ $ $ $ 50,706 50,706 50,706 50,706 (2) Double-diminishing-balance method Year Opening Carrying Amount Depreciation Expense Accumulated Depreciation Carry 2021 $ GA $ $ $ 2022 2023 2024 2025 1000 un MOO 2026 (3) Units-of-production method Year Units-of-production Depreciation Expense Accumulated Depreciation Carryin 2021 TA $ $ 2022 2023 NATA MA 2024 E 2025