Depreciation Methods On January 2, 2015, Roth, Inc. purchased a laser cutting machine to be used in the fabrication of a part for one of its key products. The machine cost $100,000, and its estimated useful life was four years or 950,000 cuttings, after which it could be sold for $5,000. Required a. Calculate each year's depreciation expense for the machine's useful life under each of the following depreciation methods (round all answers to the nearest dollar): 1. Straight-line. 2. Double-declining balance. 3. Units-of-production. (Assume annual production in cuttings of 220,000; 370,000; 300,000; and 60,000.) 1. Straight-Line Depreciation Year Expense 2015 $ 23,750 2016 23,750 2017 23,750 2018 23,750 2. Double-declining balance Depreciation Year Expense 2015 $ 50,000 2016 25,000 2017 12,500 2018 6,250 2019 Ox