Kingbird Industries has a December 31^st year end.On July 1, 2020 Kingbird Industries purchased the following property, plant & equipment items:

Cost Residual Value Useful Life Depreciation Method

Machinery $1,335,000 $95,000 1 million units Activity Method

Building $688,000 $88,000 30 years Straight line

Computer $165,000 $10,000 5 years Double-Declining-Balance

During 2020 Kingbird produced 120,000 units using its machinery. During 2021 Kingbird produced 220,000 units using its machinery.

Required

Calculate the 2020 and 2021 depreciation expense for each of the property, plant & equipment items. Show details of all calculations.