On January $5,20$$01,$ Williams Company purchased equipment for $$596,000$ that had an estimated useful life of five years or $200,000$ units of product. The estimated salvage value was $$26,000.$ Actual production data for the first three years were $20$X$146,000$ units; $20$X$262,000$ units; and $20$X$352,000$ units. 

 

Required:

Compute each year$$s depreciation and the end$-$of$-$year accumulated depreciation for the first three years under the straight$-$line method and the units$-$of$-$output method.

Analyze:

Would the total depreciation taken over the life of the asset depend on which of the two methods is used?