The cost of equipment purchased by Bramble, Inc., on June 1, 2017, is $97,010. It is estimated that the

The cost of equipment purchased by Bramble, Inc., on June 1, 2017, is $97,010. It is estimated that the machine will have a $5,450 salvage value at the end of its service life. Its service life is estimated at 7 years, its total working hours are estimated at 45,780, and its total production is estimated at 572,250 units. During 2017, the machine was operated 6,540 hours and produced 59,950 units. During 2018, the machine was operated 5,995 hours and produced 52,320 units.

Compute depreciation expense on the machine for the year ending December 31, 2017, and the year ending December 31, 2018, using the following methods. (Round depreciation per unit to 2 decimal places, e.g. 15.25 and final answers to 0 decimal places, e.g. 45,892.)

				2017		2018
(a)		Straight-line		$		$
(b)		Units-of-output		$		$
(c)		Working hours		$		$
(d)		Sum-of-the-years'-digits		$		$
(e)		Double-declining-balance (twice the straight-line rate)		$		$