In January 1, 2011, ABC Mfg. Co. purchased a drill press at a cost of $36,000. The drill press is expected to last 10 years and has a residual value of $6,000. During its 10-year life, the equipment is expected to produce 500,000 units of product. In 2011 and 2012, 25,000 and 84,000 units, respectively, were produced.

Required: 

A: Compute depreciation for 2011 and 2012 and the book value of the drill press at December 31, 2011 and 2012, assuming the straight-line method is used. 

B: Compute depreciation for 2011 and 2012 and the book value of the drill press at December 31, 2011 and 2012, assuming the double-declining-balance method is used. 

C: Compute depreciation for 2011 and 2012 and the book value of the drill press at December 31, 2011 and 2012, assuming the sum-of-the-years'-digits method is used.