Maserati Corporation purchased a new machine for its assembly process on August 1, 2012. The cost of this machine was $150,000. The company estimated that the machine would have a salvage value of $24,000 at the end of its service life. Its life is estimated at 5.0 years and its working hours are estimated at 21,000 hours. Year-end is December 31. Compute the depreciation expense under the following methods. Each of the following should be considered unrelated. (Round depreciation rate per hour to 2 decimal places, e.g. $5.35 for computational purposes. Round answers to 0 decimal places, e.g. $45,892.)

(a) Straight-line depreciation for 2012 $

(b) Activity method for 2012, assuming that machine usage was 800 hours $

(c) Sum-of-the-years