On January 2, 2021, Archer Company, a skateboard manufacturer, installed a computerized machine in its factory at a cost of $176,600. The machine's useful life was estimated at four years or a total of 190,000 units with a $36,000 trade-in value. Archer Company's year- end is December 31. Calculate depreciation for each year of the machine's estimated useful life under each of the following methods: (Do not round intermediate calculations.) a. Straight-line b. Double-declining-balance c. Units-of-production, assuming actual units produced were: Year Units 2021 2022 2023 40,000 43,700 54,300 2024 73,000