The cost of equipment purchased by Concord, Inc., on June 1, 2017, is $104,130. It is estimated that the machine will have a $5,850 salvage value at the end of its service life. Its service life is estimated at 7 years, its total working hours are estimated at 49,140, and its total production is estimated at 614,250 units During 2017, the machine was operated 7,020 hours and produced 64,350 units. During 2018, the machine was operated 6,435 hours and produced 56,160 units. Compute depreciation expense on the machine for the year ending December 31, 2017, and the year ending December 31, 2018, using the following methods (Round depreciation per unit to 2 decimal places, e.g. 15.25 and final answers to O decimal places, e.g. 45,892.) 2017 2018 (a) Straight-line (b) Units-of-output (c) Working hours (d) Sum-of-the-years'-digits (e) Double-declining-balance (twice the straight-line rate)