On January 1, 2022, Martinez Company purchased the following two machines for use in its production process. Machine A: The cash price of this machine was $54,500. Related expenditures also paid in cash included: sales tax $2,050, shipping costs $100, insurance during shipping $110, installation and testing costs $80, and $100 of oil and lubricants to be used with the machinery during its first year of operations. Martinez estimates that the useful life of the machine is 5 years with a $4,100 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. Martinez 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. Calculate the amount of depreciation expense that Martinez 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) Martinez uses the straight-line method of depreciation. (2) Martinez uses the declining-balance method. The rate used is twice the straight-line rate. (3) Martinez uses the units-of-activity method and estimates that the useful life of the machine is 141,500 units. Actual usage is as follows: 2022, 53,000 units; 2023, 40,000 units; 2024, 27,000 units; 2025, 21,500 units. Depreciation Expense 2022 2023 2024 2025 Straight- line method $ $ ta $ $ Declining- balance method ta $ $ ta $ Units-of- activity method $ $ $ $ Which method used to calculate depreciation on Machine B reports the highest amount of depreciation expense in year 1 (2022)? The highest amount in year 4 (2025)? The highest total amount over the 4-year period? Which method used to calculate depreciation on Machine B reports the highest amount of depreciation expense in year 1 (2022)? Straight-line method The highest amount in year 4 (2025)? Declining-balance method The highest total amount over the 4-year period? Units-of-activity method