Della Corporation acquired machinery on January 1, 2018 for $200,000 with a salvage value of $20,000 and an estimated useful life of 5 years. The machinery can produce up to 400,000 units of output over its estimated useful life.

Assuming Della uses the declining-balance method, how much depreciation would be recorded in 2018? A. $72,000. B. $80,000. C. $36,000. D. $40,000.

Assuming Della uses the units-of-production method, how much depreciation would be recorded in 2018 if 120,000 units were produced? A. $180,000. B. $36,000. C. $60,000. D. $54,000.

Thank you!