On January 1, 2018, the Allegheny Corporation purchased machinery for $128,000. The estimated service life of the machinery is 10 years and the estimated residual value is $7,000. The machine is expected to produce 220,000 units during its life. Required: Calculate depreciation for 2018 and 2019 using each of the following methods.

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 2018, 36,000; units produced in 2019, 31,000)

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