Grove Co. acquired a production machine on January 1, 2010, at a cost of $240,000. The machine is expected to have a four-year useful life, with a salvage value of $40,000. The machine is capable of producing 50,000 units of product in its lifetime. Actual production was as follows: 11,000 units in 2010; 16,000 units in 2011; 14,000 units in 2012; and 9,000 units in 2013. Following is the comparative balance sheet presentation of the net book value of the production machine at December 31 for each year of the asset's life, using three alternative depreciation methods (items a–c):

Required:
Identify the depreciation method used for each of the preceding comparative balance sheet presentations (items a–c). If a declining-balance method is used, be sure to indicate the percentage (150% or 200%).

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Production Machine, Net of Accumulated Depreciation At December 31 Depreciation Method? 2011 2013 40,000 40,000 40,000 2012 76,000 40,000 90,000 132,000 60,000 140,000 2010 196,000 120,000 190,000 a. b.