In recent years, Walz 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, 2010		$133,000		$30,000		10		Straight-line
2		July 1, 2011		75,000		10,600		5		Declining-balance
3		Nov. 1, 2011		92,700		6,300		6		Units-of-activity

For the declining-balance method, Walz Company uses the double-declining rate. For the units-of-activity method, total machine hours are expected to be 32,000. Actual hours of use in the first 3 years were: 2011, 900; 2012, 3,820; and 2013, 5,100.

(a) Compute the amount of accumulated depreciation on each machine at December 31, 2013.

(b) If machine 2 was purchased on April 1 instead of July 1, what would be the depreciation expense for this machine in 2011? In 2012?