Swindall Industries purchased a machine on 3 April 2022 at a cost of $936,000. The estimated useful life of this machine was ten years and estimated residual value was $48,000. The management estimates that the machine can produce 600,000 units of products during the useful life. Workings are required for the answers below. (a) Compute the depreciation expense of the machine at the year-end on 31 December for 2022 and 2023 by using the methods below (round your answers to nearest dollar): (i) Straight-line (with depreciation calculated to the nearest whole month), (ii) 200%-declining-balance (with half-year convention), (iii) Unit-of-output (number of products produced: 60,000 in 2022; 70,000 in 2023). (18 marks)