On January 1, 2016, Canseco Plumbing Fixtures purchased equipment for $54,000. Residual value at the end of an estimated four-year service life is expected to be $10,000.

The company expects the machine to operate for 20,000 hours. The machine operated for 3,400 and 4,200 hours in 2016 and 2017, respectively.

a. Straight-Line Depreciation Choose Numerator: / Choose Denominator: = Annual Depreciation Expense / = Depreciation Expense / = 0 Depreciation Expense 2016 2017

Calculate depreciation expense for 2016 and 2017 using straight line method.

b. Calculate depreciation expense for 2016 and 2017 using sum-of-the-years'-digits method.

c. Calculate depreciation expense for 2016 and 2017 using double-declining balance method.

d. Calculate depreciation expense for 2016 and 2017 using units-of-production method (using machine hours). (Round "Depreciation per machine hour" answers to 2 decimal places.)