In recent years, Farr Company has purchased three machines. Because of frequent employee turnover in the accounting department, a different accountant was in charge of selecting the depreciation method for each machine, and various methods have been used. Information concerning the machines is summarized in the table below.

For the declining-balance method, Farr Company uses the double-declining rate. For the units-of-activity method, total machine hours are expected to be 30,000. Actual hours of use in the first 3 years were: 2013, 800; 2014, 4,500; and 2015, 6,000.
Instructions
(a) Compute the amount of accumulated depreciation on each machine at December 31, 2015.
(b) If machine 2 was purchased on April 1 instead of July 1, what would be the depreciation expense for this machine in 2013? In2014?

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Salvage Useful Life Machine Acquired Cost Value in yers Depreciation Method 0S 1J , 2012 $96,000 $12,000 Straight-line Declining-balance Units-of-activity July 1, 2013 85,000 10,000 3 Nov. 1, 2013 66,000 6,000 6