On July 1, 2021, Paydirt Pete Corporation purchased equipment for $532,500. Paydirt Pete's fiscal year end is December 314. The estimated service life of the equipment is 10 years and the estimated residual value is $10,000. The equipment is expected to produce 400,000 units during its life. 23,000 units were produced in 2021 and 38,000 units were produced in 2022. Calculate depreciation for 2021 and 2022 using each of the following methods. Partial-year depreciation is calculated based on the number of months the asset is in service. 1. Straight-line. 2. Double-declining-balance. 3. Units of production