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 $53,500. Related expenditures included: sales tax $3,650, shipping costs $200, insurance during shipping $100, installation and testing costs $60, 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 $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. Sarasota estimates that the useful life of the machine is 4 years with a $10,200 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 135,840 units. Actual usage is as follows: 2020, 47,500 units; 2021, 37,500 units; 2022, 27,500 units; 2023, 23,340 units. Depreciation Expense 2021 2022 2020 2023 Straight-line method $ $ S $ Declining-balance method $ S S S Units-of-activity method $ $ S $