- Sandhill Ltd. purchased a new machine on April 4, 2017, at a cost of $156,000. The company estimated that the machine would have a residual value of $18,000. The machine is expected to be used for 10,000 working hours during its four-year life. Actual machine usage was 1,500 hours in 2017; 2,100 hours in 2018; 2,300 hours in 2019; 2,200 hours in 2020, and 1,900 hours in 2021. Sandhill has a December 31 year end. (a) Your answer is partially correct. Calculate depreciation for the machine under each of the following methods: (Round expense per unit to 2 decimal places, c.g. 2.75 and final answers to 0 decimal places, eg,5,275.) (1) Straight-line for 2017 through to 2021. 2017 expense 25875 2018 expense $ 34500 2019 expense $ 34500 2020 expense $ 34500 2021 expense $ 362 (2) Diminishing-balance using double the straight-line rate for 2017 through to 2021. 2017 expense 57912.32 2018 expense 28956.17 2019 expense 14478.08 2020 expense 7239.04 2021 expense $ (3) Units-of-production for 2017 through to 2021. 2017 expense 22720 2018 expense $ 31240 2019 expense $ 35500 2020 expense $ 26980 2021 expense $ 25560