On March 8, 2019, Stormasters purchased a computerized machine with an estimated life of five years, capable of a total output of 300 000 units for $700 000. Residual value was estimated to be $200 000. The accounting period begins Jan 1 and ends Dec 31. a-Calculate the cost of depreciation to the nearest whole month for 2019 using double declining balance method. b-Calculate the cost of depreciation using the unit production method for 2019 if the machine produced 60 000 units