On January 2, Year 1, Blue Co. purchased a manufacturing machine for $864,000. The machine has an 8 -year estimated life and a $144,000 estimated salvage value.

Logan expects to manufacture 1,800,000 units over the life of the machine. During Year 2, Blue manufactured 300,000 units.

Calculate the Year 2 depreciation expense using (1) double-declining balance, (2) sum-of-the-years-digits, (3) units of production and (4) straight-line depreciation methods.