On June 9,2023, Cullumber Company purchased manufacturing equipment at a cost of $367,000. Cullumber estimated that the equipment will produce 640,000 units over its 4 -year useful life, and have a residual value of $15,000. The company has a December 31 fiscal year end and has a policy of recording a half year's depreciation in the year of acquisition. (a) Calculate depreciation under the straight-line method for 2023 and 2024