Forty-Niner Co purchased a computer for $325,000 on January 2, 2022. The company expects the computer to last for 8 years or 15,000 hours of operation, with an estimated residual value of $25,000. During 2022 the computer was operated for 2,000 hours, while in 2023 it was operated for 2,600 hours.

Required:

Calculate the depreciation expense for the computer for 2022 and 2023 using the following depreciation methods:

a) Straight-line. b) Double declining balance. c) Units-of-production.