Weir Service Company purchased a copier on January 1, 2013, for $25,000 and paid an additional $500 for delivery charges. The copier was estimated to have a life of four years or 1,000,000 copies. Salvage was estimated at $1,500. The copier produced 250,000 copies in 2013 and 270,000 copies in 2014.

Required

Compute the amount of depreciation expense for the copier for calendar years 2013 and 2014, using these methods:

a. Straight-line.

b. Units-of-production.

c. Double-declining-balance.

d. MACRS, assuming that the copier is classified as five-year property.