The cost of equipment purchased by Crane, Inc., on June 1, 2020, is $100,800. It is estimated that the machine will have a $8,400 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 616,000 units. During 2020, the machine was operated 6,120 hours and produced 56,100 units. During 2021, the machine was operated 5,610 hours and produced 48,960 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, e.g. 15.25 and final answers to O decimal places, e.g. 45,892.) (a) Straight-line (b) Units-of-output (c) Working hours (d) Sum-of-the-years-digits 2020 $ $ (e) Double-declining-balance (twice the straight-line rate) $ A $ LA 6A $ GA $ SA $ 2021