On January $1,2020,$ Pele Industries purchased the following two machines for use in its production

process.

Machine A: The cash price of this machine was $$35,000.$ Related expenditures included: sales tax $$2,200,$

shipping costs $$150,$ insurance during shipping $$80,$ installation and testing costs $$70,$ and $$100$ of oil and

lubricants to be used with the machinery during its first year of operations. Pele estimates that the useful

life of the machine is $5$ years with a $$5,000$ residual value remaining at the end of that time period. Assume

that the straight$-$line method of depreciation is used.

Machine B: The recorded cost of this machine was $$80,000.$ Pele estimates that the useful life of the

machine is $4$ years with a $$5,000$ salvage value remaining at the end of that time period.

Calculate the amount of depreciation expense that Pele should record for Machine $B$ each year of its

useful life under the following assumptions:

a$.$ Pele uses the straight$-$line method of depreciation.

b$.$ Pele uses the double declining$-$balance method.

c$.$ Pele uses the units$-$of$-$activity method and estimates that the useful life of the machine is

$125,000$ units. Actual usage is as follows: $2020,42,000$ units; $2021,37,000$ units; $2022,28,000$

units; and $2023,18,000$ units.

Which method used to calculate depreciation on Machine B reports the highest amount of

depreciation expense in year $1(2020)?$ The highest amount in year $4(2023)?$ The highest total amount

over the $4-$year period?

Compute the amount of depreciation expense at December $31$ of each year for Machine $B$ using

double declining$-$balance method, assuming Machine B was purchased on May $1,2020$ instead of

January $1,2020.$