Depreciation B Company purchased machinery on May 1, 2025. The follow are provided concerning the machinery. Machinery cost Estimated salvage value Estimated useful life Estimated production Estimated working hours Actual hours used in 2026 Actual units produced in 2026 a. Straight-line b. Units-of-output Instructions From the information given, compute the depreciation charge for 2026 under each of the following methods. (Round to the nearest dollar.) $ 315,000 15,000 a. Straight-line using the SLN function b. Units-of-output c. Working hours d. Sum-of-years' digits using SYD function January 1-April 30, 2026 May 1-December 31, 2026 Total expense 10 years 240,000 units 25,000 hours 2,650 hours 25,500 units c. Working hours d. Sum-of-years' digits e. Declining-balance(use 20% as the annual rate). e. Declining-balance using the DDB function January 1-April 30, 2026 May 1-December 31, 2026 Total expense