Blue Manufacturing purchased a machine on January 1, 2020 for use in its factory. Blue paid $458,000 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 $40,000. During its life, the machine was expected to produce 380,000 units. During 2020, the machine produced 41,800 units, and produced 58,600 in 2021. The machine was subject to a 20% CCA rate, and Blue’s year-end was December 31.

Calculate the annual depreciation amount for 2020 and 2021 under the straight-line method.

		2020		2021
Annual depreciation amount		$ 41800		$ 41800

eTextbook and Media

Calculate the annual depreciation amount for 2020 and 2021 under the activity method. (Round per unit value to 2 decimal places e.g. 5.75 and final answers to 0 decimal places, e.g. 5,275.)

		2020		2021
Annual depreciation amount		$ 45980		$ 64460

Calculate the annual depreciation amount for 2020 and 2021 under the double-declining balance method.

		2020		2021
Annual depreciation amount		$ ???		$ ???

eTextbook and Media

Calculate the annual depreciation amount for 2020 and 2021 under the capital cost allowance method.

		2020		2021
Annual depreciation amount		$ ???		$ ???

I can't get my calculations to work out for the last 2?