Jon Seceda Furnace Corp. purchased machinery on May $1,2025.$ The follow are provided concerning the machinery.

Machinery cost $$315,000$

Estimated salvage value $15,000$

Estimated useful life $10$ years

Estimated production $240,000$ units

Estimated working hours $25,000$ hours

Actual hours used in $20262,650$ hours

Actual units produced in $202625,500$ units

Instructions

From the information given, compute the depreciation charge for $2026$ under each of the following methods. $($Round to the nearest dollar.$)$

a$.$ Straight$-$line

b$.$ Units$-$of$-$output

c$.$ Working hours

d$.$ Sum$-$of$-$years' digits

e$.$ Declining$-$balance$($use $20\%$ as the annual rate$).$

NOTE: For parts a$,$ d$,$ and e$,$ enter one of Excel's depreciation functions with cell references, into the yellow shaded input cells. Enter a formula with cell reference for parts b and c$.$

a$.$ Straight$-$line using the SLN function

b$.$ Units$-$of$-$output

c$.$ Working hours

d$.$ Sum$-$of$-$years' digits using SYD function

January $1-$April $30,2026$

May $1-$December $31,2026$

Total expense

e$.$ Declining$-$balance using the DDB function

January $1-$April $30,2026$

May $1-$December $31,2026$

Total expense