Martinez Manufacturing purchased a machine on January 1, 2023 for use in its factory. Martinez paid $578,000 for the machine and estimated that it had a useful life of 10 years, at the end of which time the machine was expected to have a residual value of $50,000. During its life, the machine was expected to produce 440,000 units. During 2023, the machine produced 44,200 units, and produced 70,600 in 2024. The machine was subject to a 20% CCA rate, and Martinez's year-end was December 31. The machine is eligible for the Accelerated Investment Incentive.

1. Calculate the annual depreciation amount for 2023 and 2024 using the double-declining-balance method

2. Calculate the annual depreciation amount for 2023 and 2024 using the Capital Cost Allowance method.