On January 1, 2022, Pharoah Company purchased the following two machines for use in its production process. Machine A: The cash price of this machine was $48,500. Related expenditures also paid in cash included: sales tax $1,700, shipping costs $200, insurance during shipping $50, installation and testing costs $120, and $200 of oil and lubricants to be used with the machinery during its first year of operations. Pharoah estimates that the useful life of the machine is 5 years with a $4,750 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. Pharoah estimates that the useful life of the machine is 4 years with a $8.640 salvage value remaining at the end of that time period. Calculate the amount of depreciation expense that Pharoah 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) (2) Pharoah uses the straight-line method of depreciation. Pharoah uses the declining balance method. The rate used is twice the straight-line rate. Pharoah uses the units-of-activity method and estimates that the useful life of the machine is 168,000 units. Actual usage is as follows: 2022, 62,000 units; 2023, 47,000 units; 2024, 32,000 units; and 2025, 27,000 units. (3) Depreciation Expense 2022 2023 2024 2025 Straight- line method $ 42840 $ 42840 $ 42840 $ Declining- balance method $ 90000 $ 45000 $ 22500 $ Units-of- activity method $ $ $ $ $ $