Twilight Manufacturing's property, plant and equipment records reveal the following information: Equipment 1. 2. 3. 4. Cost 50,000 60,000 120,000 90,000 Residual value 12,000 8,000 None 10,000 Purchase date December,2013 Oct 18,2014 June 12,2014 May3,2014 Depreciation method Straight line Units of Production Double Declining Balance Straight line Estimated useful life 5 years 50,000 units 10 years 8years Units produced in 2014 2,000 5,000 6,000 8,000 Calculate the depreciation expense for each equipment item for the year ended December 31, 2014, using the nearest whole month method.