Equipment purchased at the beginning of the fiscal year for $360,000 is expected to have a useful life of 5 years, or 14,000 operating hours, and a residual value of $10,000. Compute the depreciation for the first and second years of use by each of the following methods: straight-line units-of-output (1, 200 hours first year, 2, 250 hours second year) double-declining-balance