Sheridan Company purchased equipment for $264,000 on October 1,2025 . It is estimated that the equipment will have a useful life of 8 years and a salvage value of $12,000. Estimated production is 48,000 units and estimated working hours are 20,000. During 2025 , Sheridan uses the equipment for 530 hours and the equipment produces 1,000 units. Compute depreciation expense under each of the following methods. Sheridan is on a calendar-year basis ending December 31 . (Round rate per hour and rate per unit to 2 decimal places, e.g. 5.35 and final answers to 0 decimal places, e.g. 45,892.) (a) Straight-line method for 2025 $ (b) Activity method (units of output) for 2025$ (c) Activity method (working hours) for 2025$ (d) Sum-of-the-years'-digits method for 2027$ (e) Double-declining-balance method for 2026$