Exact Photo Service purchased a new color printer at the beginning of Year 1 for $36,830. The printer is expected to have a four-year useful life and a $3,900 salvage value. The expected print production is estimated at $1,778,400 pages. Actual print production for the four years was as follows:

Year 1 552,900

Year 2 483,900

Year 3 384,000

Year 4 386,600

Total 1,807,400 The printer was sold at the end of Year 4 for $4,050.

b. Compute the depreciation expense for each of the four years, using units-of-production depreciation. (Round cost per unit to three decimal places and final answers to the nearest whole dollar amount.)

year1

year2

year3

year4

c. Calculate the amount of gain or loss from the sale of the asset under each of the depreciation methods.

DDB

Units-of-production