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n recent years, Cullumber Company has purchased three machines. Because of frequent employee turnover in the accounting department, a different accountant was in charge of

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n recent years, Cullumber Company has purchased three machines. Because of frequent employee turnover in the accounting department, a different accountant was in charge of selecting the depreciation method for each machine, and various methods have been used. Information concerning the machines is summarized in the table below. Machine 1 Useful Life (in years) 8 Acquired Jan. 1, 2020 July 1, 2021 Nov. 1, 2021 Salvage Value $ 12,000 10,000 7,500 Cost $ 95,000 87,000 57,500 Depreciation Method Straight-line Declining-balance Units-of-activity 2 5 3 6 For the declining-balance method, Cullumber Company uses the double-declining rate. For the units-of-activity method, total machine hours are expected to be 25,000. Actual hours of use in the first 3 years were 2021,500; 2022, 4,000; and 2023, 6,000. Ca1) For Machine #3, calculate depreciable cost per hour under units-of-activity method. Depreciable cost $ per hour

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