Windsor Company purchased equipment for $307,000 on October 1, 2025. It is estimated that the equipment will have a useful life of 8 years and a salvage value of $47,000. Estimated production is 20,000 units and estimated working hours are 10,000. During 2025, Windsor uses the equipment for 870 hours, and the equipment produces 1,500 units. Compute depreciation expense under each of the following methods: (Windsor is on a calendar-year basis ending December 31.) (Do not round intermediate calculations. Round final answers to 0 decimal places, e.g. 45,892.) (a) Straight-line method for 2025 (b) Activity method (units of output) for 2025 (c) Activity method (working hours) for 2025 (d) Sum-of-the-years digits method for 2027 (e) Double-declining-balance method for 2026 Concord Furnace Corp. purchased machinery for $312,000 on May 1, 2025. It is estimated that it will have a useful life of 10 years, scrap value of $44,000, production of 100,000 units, and working hours of 12,500. During 2026 Concord uses the machinery for 2,000 hours, and the machinery produces 25,000 units. From the information given, compute the depreciation charge for 2026 under each of the following methods: (Round rate per unit and rate per hour to 2 decimal places, e.g. 5.25 and final answers to 0 decimal places, e.g. 45,892.) (a) Straight-line. (b) Units-of-output. (c) Working hours. $ (d) Sum-of-the-years-digits. $ (e) Declining-balance. (Use 20% as the annual rate.) $