$3.(25$ points$)$ Book depreciation. The Collins Metal Shop purchased a stamping machine for $$257,000.$

The machine is expected to have a useful life of $10$ years, a salvage value of $$32,000,$ a production of

$250,000$ units, and working hours of $30,000.$ During the first year, Collins used the stamping machine

for $2,450$ hours to produce $23,450$ units. From the information given, compute the book depreciation

expense and the book value for year $1$ under each of the following methods:

a$)$ Straight$-$line.

b$)$ Double$-$declining$-$balance.

c$)$ Units$-$of$-$production.

d$)$ Working hours.