On January 1, 2017, Evers Company purchased the following two machines for use in its production process.

Machine A:		The cash price of this machine was $41,000. Related expenditures included: sales tax $1,650, shipping costs $200, insurance during shipping $50, installation and testing costs $90, and $200 of oil and lubricants to be used with the machinery during its first year of operations. Evers estimates that the useful life of the machine is 5 years with a $4,400 salvage 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 $180,000. Evers estimates that the useful life of the machine is 4 years with a $9,750 salvage value remaining at the end of that time period.

Calculate the amount of depreciation expense that Evers should record for Machine B each year of its useful life under the following assumptions. (Round depreciation cost per unit to 2 decimal places, e.g. 12.25. Round final answers to O decimal places, e.g. 2,125.) (1) (2) (3) Evers uses the straight-line method of depreciation. Evers uses the declining-balance method. The rate used is twice the straight-line rate. Evers uses the units-of-activity method and estimates that the useful life of the machine is 175,900 units. Actual usage is as follows: 2017, 59,000 units; 2018, 48,000 units; 2019, 37,000 units; 2020, 31,900 units. Depreciation Expense 2019 2017 2018 2020 Straight-line method Declining-balance method Units-of-activity method