On January 1, 2022, Grouper Company purchased the following two machines for use in its production process. Machine A: The cash price of this machine was $50,000. Related expenditures also paid in cash included: sales tax $3,700, shipping costs $100, insurance during shipping $60, installation and testing costs $70, and $100 of oil and lubricants to be used with the machinery during its first year of operations. Grouper estimates that the useful life of the machine is 5 years with a $5,050 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. Grouper estimates that the useful life of the machine is 4 years with a $10.000 salvage value remaining at the end of that time period. (1) Grouper uses the straight-line method of depreciation. (2) Grouper uses the declining-balance method. The rate used is twice the straight-line rate. (3) Grouper uses the units-of-activity method and estimates that the useful life of the machine is 135,920 units. Actual usage is as follows: 2022,47,500 units: 2023,37,500 units; 2024,27,500 units: 2025, 23,420 units