Before completing the following assignment, study the "Units$-$of$-$Service" portion of the chapter closely $($pages $89,97,99,100).$

Download this worksheet darr, and compute Units$-$of$-$Service Depreciation using the following assumptions:

Cost to be depreciated $=$$$40,000$

Salvage value $=$ zero

Total units of service $=10,000$

Units of service per year: Year $1=2,200$; Year $2=2,100$; Year $3=2,300$; Year $4=2,200$; Year $5=1,200$

Using the same worksheet but in the second table labeled "Question $2",$ compute Units$-$of$-$Service

Depreciation using adjusted assumptions as follows:

Cost to be depreciated $=$$$40,000$

Salvage value $=$$$5,000$

Total units of service $=10,000$

Units of service per year: Year $1=2,200$; Year $2=2,100$; Year $3=2,300$; Year $4=2,200$; Year $5=1,200$