value of $3,600. The equipment was used for 7,200 hours during Year 1, 5,400 hours in Year 2, and 5,400 hours in Year 3 . Required: Round the final answers for each year to the nearest whole dollar. 2. What method yields the highest depreciation expense for Year 1 ? 3. What method yields the most depreciation over the 3-year life of the equipment