On January 1, 2016, the Allegheny Corporation purchased machinery for $160,000. The estimated service life of the machinery is 10 years and the estimated residual value is $17,000. The machine is expected to produce 260,000 units during its life. Required: Calculate depreciation for 2016 and 2017 using each of the following methods. (Do not round intermediate calculations.)

3. Double-declining balance.

2016- depreciation for the period:

beginning of period book value=

Depreciation rate=

depreciation expense=

2017- depreciation for the period:

beginning of period book value=

Depreciation rate=

depreciation expense=

4. One hundred fifty percent declining balance.

2016- depreciation for the period:

beginning of period book value=

Depreciation rate=

depreciation expense=

2017- depreciation for the period:

beginning of period book value=

Depreciation rate=

depreciation expense=

5. Units of production (units produced in 2016, 39,000; units produced in 2017, 34,000). (Round "Depreciation per unit rate" answers to 2 decimal places.)

Calculate 2016 depreciation expense:

depreciation per unit rate=

units produced in 2016=

Depreciation in 2016=

Calculate 2017 depreciation expense:

depreciation per unit rate=

units produced in 2017=

Depreciation in 2017=