Equipment purchased at the beginning of the fiscal year for $455,000 is expected to have a useful life of 5 years, or 15,000 operating hours, and a residual value of $3,000. Compute the depreciation for the first and second years of use by each of the following methods:

(a)	straight-line
(b)	units-of-production (2,500 hours first year; 3,250 hours second year)
(c)	declining-balance at twice the straight-line rate

(Round the answer to the nearest dollar.)

First Year

	(a) straight-line
	(b) units-of-production (2,500 hours first year)
	(c) declining-balance at twice the straight-line rate

Second Year

	(a) straight-line
	(b) units-of-production (3,250 hours second year)
(c)	declining-balance at twice the straight-line rate