On January 1.2022, Swifty 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 also paid in cash included: sales tax $2,600, shipping costs $100, insurance during shipping $120, installation and testing costs $80, and $150 of oil and lubricants to be used with the machinery during its first year of operations. Swjfty estimates that the useful life of the machine is 5 years with a $4,200 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. Swifty estimates that the useful life of the machine is 4 years with as. 2.100 salvage value remaining at the end of that time period. Calculate the amount of depreciation expense that Swifty should record for Machine B each year of its useful life under the following assumptions. (Round depreciation cost per unit to 2 decimal places, es. 12.25. Round final answers to 0 decimalplaces, es. 2.125) (1) Swiftyuses the straight-line method of depreciation. (2) Swifty uses the declining-balance method. The rate used is twice the straight-line rate. (3) Swifty uses the units-of-activity method and estimates that the useful life of the machine is 152,500 units. Actual usage is as follows: 2022,52,500 units; 2023,42,000 units; 2024,31,500 units; and 2025, 26,500 units