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On January 2, 2018, Archer Company, a skateboard manufacturer, installed a computerized machine in its factory at a cost of $173,200. The machine's useful life was estimated at four years or a total of 185,600 units with a $34,000 trade-in value. Archer Company's year-end is December 31.
Problem 1: Calculate depreciation for each year of the machine's estimated useful life under each of the following methods: (Do not round intermediate calculations.) Straight-line Double-declining-balance Units-of-production, assuming actual units produced were:
Year 2018 2019 2020 2021
Units 39,800 43,400 54,100 71,000
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