Whispering Company purchased equipment for $286,800 on October 1,2025 . It is estimated that the equipment will have a useful life of 8 years and a salvage value of $13,200. Estimated production is 48,000 units and estimated working hours are 20,000. During 2025 , Whispering uses the equipment for 550 hours and the equipment produces 1,000 units. Compute depreciation expense under each of the following methods. Whispering is on a calendar-year basis ending December 31. (Round rote per hour and rate per unit to 2 decimal ploces, eg. 5.35 and final answers to 0 decimal ploces, es. 45,892.)