On January 1, 2020, Sarasota Company purchased the following two machines for use in its production process.

Machine A:		The cash price of this machine was $37,500. Related expenditures included: sales tax $3,600, shipping costs $100, insurance during shipping $50, installation and testing costs $120, and $150 of oil and lubricants to be used with the machinery during its first year of operations. Sarasota estimates that the useful life of the machine is 5 years with a $5,950 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. Sarasota estimates that the useful life of the machine is 4 years with a $9,800 salvage value remaining at the end of that time period.

Calculate the amount of depreciation expense that Sarasota 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 0 decimal places, e.g. 2,125.)

(1)		Sarasota uses the straight-line method of depreciation.
(2)		Sarasota uses the declining-balance method. The rate used is twice the straight-line rate.
(3)		Sarasota uses the units-of-activity method and estimates that the useful life of the machine is 106,375 units. Actual usage is as follows: 2020, 42,000 units; 2021, 30,500 units; 2022, 19,000 units; 2023, 14,875 units.

Depreciation Expense 2020 2021 2022 2023 42,550 $ 42,550 % 42,550 $ 42,550 A 90,000 $ 45,000 A 22,500 $ 12,500 + 61272 $ 47656 $ 34040 27232