On January 1, 2016, Canseco Plumbing Fixtures purchased equipment for $44,000. Residual value at the end of an estimated four-year service life is expected to be $8,000. The company expects the machine to operate for 20,000 hours. The machine operated for 2,900 and 3,700 hours in 2016 and 2017, respectively.

a. Calculate depreciation expense for 2016 and 2017 using straight line method.

b. Calculate depreciation expense for 2016 and 2017 using sum-of-the-years'-digits method.

c. Calculate depreciation expense for 2016 and 2017 using double-declining balance method.

d. Calculate depreciation expense for 2016 and 2017 using units-of-production method (using machine hours). (Round "Depreciation per machine hour" answers to 2 decimal places.)