On January 1, 2022, Whispering Winds Company purchased the following two machines for use in its production process.

Machine A: The cash price of this machine was $37,000. Related expenditures also paid in cash included: sales tax $1,500, shipping costs $100, insurance during shipping $50, installation and testing costs $50, and $100 of oil and lubricants to be used with the machinery during its first year of operations. Whispering Winds estimates that the useful life of the machine is 5 years with a $4,000 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. Whispering Winds 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 Whispering Winds 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) Whispering Winds uses the straight-line method of depreciation. (2) Whispering Winds uses the declining-balance method. The rate used is twice the straight-line rate. (3) Whispering Winds uses the units-of-activity method and estimates that the useful life of the machine is 97,000 units. Actual usage is as follows: 2022,38,000 units; 2023, 28,000 units; 2024, 18,000 units; 2025, 13,000 units. The highest amount in year 4(2025) ? The highest total amount over the 4-year period