Sabel Co. purchased assembly equipment for $510,000 on January 1, Year 1. Sabel's financial condition immediately prior to the purchase is shown in Required B. The equipment is expected to have a useful life of 300,000 machine hours and a salvage value of $30,000. Actual machine-hour use was as follows:

Year 1	86,000
Year 2	91,000
Year 3	62,000
Year 4	46,000
Year 5	20,000

Required a. Compute the depreciation for the first three years, assuming the use of units-of-production depreciation.

Compute the depreciation for each of the five years, assuming the use of units-of-production depreciation.

Years	Depreciation
Year 1
Year 2
Year 3