Moyle Co. acquired a machine on January 1, 2010, at a cost of $320,000. The machine is expected to have a five-year useful life, with a salvage value of $20,000. The machine is capable of producing 300,000 units of product in its lifetime. Actual production was as follows: 60,000 units in 2010; 40,000 units in 2011; 80,000 units in 2012; 50,000 units in 2013; and 70,000 units in 2014.

Required:

Identify the depreciation method that would result in each of the following annual credit amount patterns to accumulated depreciation. If a declining-balance method is used, indicate the percentage (150% or200%).

a. Accumulated Depreciation C. Accumulated Depreciation 60,000 12/31/10 40,000 12/31/11 80,000 12/31/12 50,000 12/31/13 70,000 12/31/14 128,000 12/31/10 76,800 12/31/11 46,080 12/31/12 27,648 12/31/13 16,588 12/31/14 b. Accumulated Depreciation d. 96,000 12/31/10 67,200 12/31/11 47,020 12/31/12 32,928 12/31/13 23,050 12/31/14 Depreciation 60,000 12/31/10 60,000 12/31/11 60,000 12/31/12 60,000 12/31/13 60,000 12/31/14