The cost of equipment purchased by Coronado, Inc, on June 1, 2020, is $77.700. It is estimated that the machine will have a $10.500 salvage value at the end of its service life. Its service life is estimated at 7 years, its total working hours are estimated at 33,600, and its total production is estimated at 560,000 units. During 2020, the machine was operated 6,780 hours and produced 62,150 units. During 2021, the machine was operated 6.215 hours and produced 54,200 units. Compute depreciation expense on the machine for the year ending December 31, 2020, and the year ending December 31, 2021, using the following methods. (Round depreciation per unit to 2 decimal places, eg. 15.25 and final answers to decimal places, eg. 45,892.) 2020 2021 $ (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)