Swanson Service Company purchased a copier on January 1, 2011, for $18,000 and paid an additional $500 for delivery charges. The copier was estimated to have a life of four years or 800,000 copies. Salvage was estimated at $2,500. The copier produced 230,000 copies in 2011 and 250,000 copies in 2012.

Required

Compute the amount of depreciation expense for the copier for calendar years 2011 and 2012, using these methods.

a. Straight-line.

b. Units-of-production.

c. Double-declining-balance.