The annual depreciation expense each year for an asset with a cost of $1,200, salvage value of $200, and a useful life of four years. Assume that the company expects the asset in question to produce 100,000 units over the four-year life. The expected output is as follows: Year 1: 40,000, Year 2:25,000, Year 3: 20,000, and Year 4: 15,000.

a. Required: Compute the expected depreciation expense that would result under the units of production method

b. Assume that, instead of the expected output, the actual output was: Year 1:50,000, Year 2: 40,000, Year 3: 30,000, and Year 4: 20,000. Compute the depreciation expense that would be recorded each year.