Vaughn Company purchased equipment for $201,700 on October 1, 2025. It is estimated that the equipment will have a useful life of 8 years and a salvage value of $14,000. Estimated production is 32,000 units and estimated working hours are 20,000 . During 2025. Vaughn uses the equipment for 550 hours and the equipment produces 1,000 units. Compute depreciation expense under each of the following methods. Vaughn is on a calendar-year basis ending December 31 . (Round rate per hour and rate per unit to 2 decimal places, eg. 5.35 and final answers to 0 decimol places, eg. 45,892.)