Oriole Limited purchased a machine on account on April 1, 2021, at an invoice price of $368,760. On April 2, it paid $1,950 for delivery of the machine. A one-year, $3,860 insurance policy on the machine was purchased on April 5. On April 19, Oriole paid $7,740 for installation and testing of the machine. The machine was ready for use on April 30. Oriole estimates the machine's useful life will be five years or 6,197 units with a residual value of $84,390. Assume the machine produces the following numbers of units each year: 937 units in 2021:1,353 units in 2022;1,528 units in 2023; 1,303 units in 2024; and 1,076 units in 2025. Oriole has a December 31 year end. Calculate the annual depreciation and total depreciation over the asset's life using: (Round the depreciation cost per unit to 2 decimal places. Round answers to decimal places, eg. 5,275.) (1) Straight-line method Accumulated Depreciation ear Carrying Amount Depreciable Amount 382310 Depreciation Expense $ 44688 021 $ $ $ 59584 $ $ 33762 022 59584 023 337622 59584 104272 27803 024 278038 59584 163856 21845 025 158870 59584 223440 15887 026 99286 59584 283024 9928 (2) Double-diminishing-balance method Opening Carrying Amount Accumulated Depreciation r Carrying Amount Depreciation Expense $ 114693 1 $ $ 382310 $ $ 114693 267617 2 0 114693 0 0 3 267617 107047 221740 160570 4 160570 64228 285968 96342 5 96342 20162 306130 84390 6 84390 0 306130 84390 (3) Units-of-production method ar Units-of-production Accumulated Depreciation 45042 Depreciation Expense $ 45042 Carrying Amount 21 382310 $ $ 337268 22 337268 65039 111081 272229 23 272229 73451 183532 198779 24 198779 62635 246167 136144 25 136144 51723 297890 84420