On January 2, 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
Year 1
Year 2
Year 3
Year 4

2. Double-declining balance

Year	Depreciation Expense
Year 1
Year 2
Year 3
Year 4
Year 5

3. Units of Production

Year	Depreciation Expense
Year 1
Year 2
Year 3
Year 4

b. Assume that the machine was purchased on July 1. 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
Year 1
Year 2
Year 3
Year 4
Year 5

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

Year	Depreciation Expense
Year 1
Year 2
Year 3
Year 4
Year 5