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In recent years, Sunland Company has purchased three machines. Because of frequent employee turnover in the accounting department, a different accountant was in charge

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In recent years, Sunland 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 Acquired Cost Salvage Value Useful Life (in years) Depreciation Method 1 Jan. 1, 2020 $ 95,800 $ 12,000 8 Straight-line 2 July 1, 2021 88,000 11,500 5 Declining-balance 3 Nov. 1, 2021 116,000 8,000 6 Units-of-activity For the declining-balance method, Sunland Company uses the double-declining rate. For the units-of-activity method, total machine hours are expected to be 36,000. Actual hours of use in the first 3 years were 2021, 1,000; 2022, 4,000; and 2023, 7,100. (a1) For Machine #3, calculate depreciable cost per hour under units-of-activity method. Depreciable cost $ per hour

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