In recent years Howard Company has purchased three machines. Because of frequent employee turnover in the accounting department, a different accountant was in charge of selecting the depreciation method for each machine, and various methods have been used. Information concerning the machines is summarized in the table below.

Machine 1 2 3 Acquired July 1, 2012 Apr. 1, 2013 Sept. 1, 2013 Cost $68,000 64,000 84,000 Salvage Value $5,000 6,000 4,000 Useful Life (in years) 7 4 8 Depreciation Method Straight-line Declining-balance Units-of-activity

For the declining-balance method, Howard Company uses the double-declining rate. For the units-of-activity method, total machine hours are expected to be 40,000. Actual hours of use in the first 3 years were: 2013, 1,200; 2014, 6,400; and 2015, 7,000. Instructions (a) Compute the amount of accumulated depreciation on each machine at December 31, 2015. (b) If machine 2 was purchased on November 1 instead of April 1, what would be the depreciation expense for this machine in 2013? In 2014? (Round to the nearest dollar.)