Nash Company purchased equipment for $$199,200$ on October $1,2025.$ It is estimated that the equiprnent will have a useful life of $8$ years and a salvage value of $$12,000.$ Estimated production is $36,000$ units and estimated working hours are $20,000.$ During $2025,$ Nash uses the equipment for $500$ hours and the equipment produces $1,100$ units.

Compute depreciation expense under each of the following methods. Nash is on a calendar$-$year basis ending Decernber $31.($Round rate per hour and rate per unit to $2$ decimal pilaces, es$.5\mathrm{.}35$ and final answers to $0$ decimal places, est $45,892)$

$($a$)$ Straight$-$line method for $2025$

$($b$)$ Activity method $\{$units of output$\}$ for $2025$

$($c$)$ Activity method $($working hours$)$ for $2025$

$($d$)$ Sum$-$of$-$the$-$years'$-$digits method for $2027$

$($e$)$ Double$-$declining$-$balance method for $2026$