In recent years, Windsor 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. Depreciation Method Machine Acquired Cost Salvage Value Useful Life (in years) 1 Jan. 1, 2020 $96,400 $ 14,000 8 Straight-line 2 July 1, 2021 88,500 11,500 5 Declining-balance 3 Nov. 1, 2021 70,000 8,000 6 Units-of-activity For the declining-balance method, Windsor Company uses the double-declining rate. For the units-of-activity method, total machine hours are expected to be 31,000. Actual hours of use in the first 3 years were 2021, 500; 2022, 4,600; and 2023, 6,600. (a1) Your answer is correct. For Machine #3, calculate depreciable cost per hour under units-of-activity method. Depreciable cost $ 2 per hour Your answer is correct. Compute the amount of accumulated depreciation on each machine at December 31, 2023. Accumulated depreciation MACHINE 1 $ 41200 MACHINE 2 $ 63012) MACHINE 3 $ 23400 eTextbook and Media Attempts: 1 of 3 used (b) If machine 2 was purchased on April 1 instead of July 1, what would be the depreciation expense for this machine in 2021? In 2022? Depreciation expense (1) 2021 (2) 2022