The cost of equipment purchased by Blue, Inc, on June 1, 2025, is $98,700. It is estimated that the machine will have a $6,300 salvage value at the end of its service life. Its service life is estimated at 7 years, its total working hours are estimated at 46,200, and its total production is estimated at 57 \\500 units. During 2025, the machine was operated 7,380 hours and produced 67,650 units. During 2026, the machine was operated 6,765 hours and produced 59,000 units. Compute depreciation expense on the machine for the year ending December 31, 2025, and the year ending December 31, 2026, using the following methods. (Round depreciation per unit to 2 decimal places, e.g. 15.25 and final answers to ( decimal places, e.g. 45,892) 2025 2026 Straight-line S b. Units-of-output Working hours d. Sum-of-the-years-digits Double-declining-balance S e