On January 2, 2015, Roth, Inc. purchased a laser cutting machine to be used in the fabrication of a part for one of its key products. The machine cost $100,000, and its estimated useful life was four years or 950,000 cuttings, after which it could be sold for $5,000.

Required

a. Calculate each years depreciation expense for the machine's useful life under each of the following depreciation methods (round all answers to the nearest dollar): 1. Straight-line. 2. Double-declining balance. 3. Units-of-production. (Assume annual production in cuttings of 220,000; 370,000; 300,000; and 60,000.)

1. Straight-Line

Year	Depreciation Expense
2015
2016
2017
2018

2. Double-declining balance

Year	Depreciation Expense
2015
2016
2017
2018
2019

3. Units of Production

Year	Depreciation Expense
2015
2016
2017
2018

b. Assume that the machine was purchased on July 1, 2015. Calculate each years depreciation expense for the machine's useful life under each of the following depreciation methods: 1. Straight-line. 2. Double-declining balance.

1. Straight-Line

Year	Depreciation Expense
2015
2016
2017
2018
2019

2. Double-declining balance (Round answers to the nearest whole number, when appropriate.)

Year	Depreciation Expense
2015
2016
2017
2018
2019

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