The cost of equipment purchased by Swifty, Inc., on June 1, 2025, 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 660,000 units. During 2025, the machine was operated 6,240 hours and produced 57,200 units. During 2026, the machine was operated 5,720 hours and produced 49.900 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, eg. 15.25 and final answers to O decimal places, e.g. 45,892.) 2025 2026 $ a. Straight-line b. Units-of-output $ $ C Working hours $ $ d. Sum-of-the-years'-digits $ e Double-declining-balance $ $ $