Grouper Corp. purchased machinery for $492,000 on May 1, 2020. It is estimated that it will have a useful life of 10 years, a residual value of $12,000, production of 192,000 units, and 30,000 working hours. The machinery will have a physical life of 15 years and a salvage value of $3,000. In 2021, Grouper Corp. used the machinery for 2,250 hours and the machinery produced 27,000 units. Grouper prepares financial statements in accordance with IFRS. From the information given, calculate the depreciation charge for 2021 under each of the following methods, assuming Grouper has a December 31 year-end. calculate the CCA for 2024 when the CCA rate is 20%, assuming machinery is eligible for the accelerated investment incentive