Cullumber Company purchased equipment for $236,430 on October 1, 2017. It is estimated that the equipment will have a useful life of 8 years and a salvage value of $13,320. Estimated production is 40,200 units and estimated working hours are 20,000. During 2017, Cullumber uses the equipment for 530 hours and the equipment produces 1,000 units. Compute depreciation expense under each of the following methods. Cullumber is on a calendar-year basis ending December 31. (Round rate per hour and rate per unit to 2 decimal places, e.g. 5.35 and final answers to 0 decimal places, e.g. 45,892.)

Activity method (working hours) for 2017

Sum-of-the-years'-digits method for 2019