The Crawford Corporation purchased machinery for $156,000 on January 1, 2016. The estimated service life of the machinery is 10 years and the estimated residual value is $13,000. The machine is expected to produce 220,000 units during its life.

Required: Calculate depreciation for 2016 and 2017 using each of the following methods.

1. Straight line

2. Sum-of-years digits

3. Double declining balance

4. One hundred fifty percent declining balance

5. Units of production method (units produced 2016, 46,000; units produced in 2017, 41,000). Round depreciation rate per unit answers to 2 decimal places. ________________________________________________________________________________