Question $5$ of $5$

$\backslash$table$[[$Machine$,$Acquired,Cost,$\backslash$table$[[$Salvage$],[$Value$]],\backslash$table$[[$Useful Life$],[($in years$)]],\backslash$table$[[$Depreciation$],[$Method$]]],[1,$Jan. $1,2025,$$$96,700,$$$13,500,8,$Straight$-$line$],[2,$July $1,2026,88,500,11,000,5,$Declining$-$balance$],[3,$Nov. $1,2026,147,000,9,000,6,$Units$-$of$-$activity$]]$

For the declining$-$balance method, Wildhorse Company uses the double$-$declining rate. For the units$-$of$-$activity method, total machine hours are expected to be $46,000.$ Actual hours of use in the first $3$ years were $2026,800$;$2027,5,000$; and $2028,8,100.$

$($a$1)$

For Machine #$3,$ calculate depreciable cost per hour under units$-$of$-$activity method.

Depreciable cost

$ $$ per hour

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$($a$2)$