Hogan Manufacturing Company purchased a machine for $250,000. The company expects the service life of the machine to be 5 years. During that time, it is expected that the machine will produce 140,000 units in total. The anticipated residual value is $40,000. The machine was disposed of after 5 years of use. Actual production during the first 2 years of the assets life was:

Year	Actual Units Produced
1	24,000
2	36,000

Required: Fill in the missing data in the following tables for the first 2 years using different depreciation methods.

1. Using the Sum-of-the-Years-Digit (SYD) depreciation method (2 points):

Year	Depreciation base	Depreciation rate per year	Depreciation expense	Accumulated depreciation	Book value at year end
1
2

2. Using the Double-Declining-Balance (DDB) depreciation method (2 points):

Year	Book value at year beginning	Depreciation rate per year	Depreciation expense	Accumulated depreciation	Book value at year end
1
2

3. Using the Units-of-Production (UOP) depreciation method (1 point):

Year	Actual units produced	Depreciation rate per unit	Depreciation expense	Accumulated depreciation	Book value at year end
1
2