Windsor Company acquired a plant asset at the beginning of Year 1. The asset has an estimated service life of 5 years. An employee has prepared depreciation schedules for this asset using three different methods to compare the results of using one method with the results of using other methods. You are to assume that the following schedules have been correctly prepared for this asset using (1) the straight-line method, (2) the sum-of-the-years'-digits method, and (3) the double-declining-balance method.

Year		Straight-Line				Sum-of-the- Years'-Digits				Double-Declining- Balance
1			$12,420				$20,700				$27,600
2			12,420				16,560				16,560
3			12,420				12,420				9,936
4			12,420				8,280				5,962
5			12,420				4,140				2,042
Total			$62,100				$62,100				$62,100

What is the cost of the asset being depreciated?

What amount, if any, was used in the depreciation calculations for the salvage value for this asset?