Banko Inc. manufactures sporting goods. The following information applies to a machine purchased on January 1, 2018:

Purchase price......................................$ 70,000

Delivery cost..........................................$ 3,000

Installation charge.................................$ 1,000

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

Estimated units.....................................140,000

Salvage estimate....................................$ 4,000

During 2018, the machine produced 36,000 units and during 2019, it produced 38,000 units.

Required

Determine the amount of depreciation expense for 2018 and 2019 using each of the following methods:

a. Straight-line.

b. Double-declining-balance.

c. Units of production.