In recent years, Erie Company has purchased two machines. Because of heave turnover in the accounting deparment, a different accountant was in charge of selecting the depreciation method for each machine, and various methods have bee selected. Information concerning the machines is summarized below:

Machine	Acquire	Cost	Salvage Value	Useful Life in years	Depreciation Method
1	1/1/2017	96,000	6,000	10	Straight-line
2	3/1/2018	78,000	6,000	60	Units-of-activity

For the units of activity method, total machine hours are expected to be 24,000. Actual hours of use in the first 3 years were:

2018 - 4,000

2019 - 4,500

2020 - 5,000

Required: Compute the amount of accumulated depreciation on each machine at December 31, 2020