Schrade Company bought a machine for $$134,000$ cash. The estimated useful life was four years and the estimated residual value was $$5,660.$ Assume that the estimated useful life in productive units is $138,000.$ Units actually produced were $61,000$ in Year $1$ and $63,000$ in Year $2.$

Required:

$1.$ Determine the appropriate amounts to complete the following schedule.

$2-$a$.$ Which method would result in the lowest Earnings per Share for Year $1?$

$2-$b$.$ Which method would result in the lowest Earnings per Share for Year $2?$

$3.$ Which method would result in the highest amount of cash outflows in Year $1?$