Torge Company bought a machine for $66,200 cash. The estimated useful life was five years, and the estimated residual value was $5,400. Assume that the estimated useful life in productive units is 152,000. Units actually produced were 40,400 in year 1 and 45,600 in year 2. Required: 1. Determine the appropriate amounts to complete the following schedule. 2-a. Which method would result in the lowest net income for Year 1?