Pina Colada Corp. purchased machinery for $375,000 on May 1, 2017. It is estimated that it will have a useful life of 10 years, residual value of $15,000, production of 144,000 units, and 20,000 working hours. The machinery will have a physical life of 15 years and a salvage value of $3,000. During 2018, Pina Colada Corp. used the machinery for 2,550 hours and the machinery produced 24,000 units. Pina Colada prepares financial statements in accordance with IFRS. From the information given, calculate the depreciation charge for 2018 under each of the following methods, assuming Pina Colada has a December 31 year end.

Calculate the depreciation charge for 2018 under:

a) straight-line method.

(b) Units-of-output

(c) Working hours

(d) Sum-of-the-years'-digits

(e) Declining-balance (use 20% as the annual rate)