On January 1, 2013, the Allegheny Corporation purchased machinery for $115,000. The estimated service life of the machinery is 10 years and the estimated residual value is $5,000. The machine is expected to produce 220,000 units during its life.

Required:

Calculate depreciation for 2013 and 2014 using each of the following methods. (Do not round intermediate calculations.)

1.	Straight line.

2.	Sum-of-the-years' digits.

3.	Double-declining balance.

4.	One hundred fifty percent declining balance.

5.	Units of production (units produced in 2013, 30,000; units produced in 2014, 25,000).