Ramer Inc. manufactures sporting goods. The following information applies to a machine purchased on January 1, 2013:

Purchase price ............$ 80,000

Delivery cost ............ $ 2,500

Installation charge .......... $ 850

Estimated life ............ 5 years

Estimated units ............ 160,000

Salvage estimate ........... $ 3,350

During 2013, the machine produced 35,000 units and during 2014, it produced 36,000 units.

Required

Determine the amount of depreciation expense for 2013 and 2014 using each of the following methods:

a. Straight-line.

b. Double-declining-balance.

c. Units of production.

d. MACRS, assuming that the machine is classified as seven-year property.