A machine costing $206,000 with a four-year life and an estimated $16,000 salvage value is installed in Luther Company’s factory on January 1. The factory manager estimates the machine will produce 475,000 units of product during its life. It actually produces the following units: 123,200 in Year 1, 122,900 in Year 2, 120,600 in Year 3, 118,300 in Year 4. The total number of units produced by the end of Year 4 exceeds the original estimate—this difference was not predicted. Note: The machine cannot be depreciated below its estimated salvage value.

Required:
Compute depreciation for each year (and total depreciation of all years combined) for the machine under each depreciation method.
Note: Round your per unit depreciation to 2 decimal places. Round your answers to the nearest whole dollar.
ion.

Compute depreciation for each year (and total depreciation of all years combined) for the machine under the Units of production.

Straight-Line Depreciation
Year Depreciation Expense
Year 1
Year 2
Year 3
Year 4
Total $0

Units of Production
Year Units Depreciable Units Depreciation per unit Depreciation Expense
Year 1 123,200
Year 2 122,900
Year 3 120,600
Year 4 118,300
Total $0

Double-declining-balance Depreciation for the Period End of Period
Year Beginning of Period Book Value Depreciation Rate Depreciation Expense Accumulated Depreciation Book Value
Year 1 % $0
Year 2 % 0
Year 3 % 0
Year 4 % 0
Total $0