company's year$-$end is December $31.$

Problem $9-10$B Calculating depreciation; partial year's depreciation LO$2,3$

CHECK FIGURES: Deprec. Expense: Equipment $=$$$2,280$; Machinery $=$$$38,124$; Tools $=$$$3,432$

At April $30,2020,$ Hackney Building Products' year$-$end, the balance sheet showed PPE information as detailed in the schedule below. The company calculates depreciation for partial periods using the half$-$year convention.

$\backslash$table$[[$Cost Information,Depreciation$],[$Description$,\backslash$table$[[$Date of$],[$Purchase$]],\backslash$table$[[$Depreciation$],[$Method$]],$Cost ${?}^1,$Residual,Life,$\backslash$table$[[$Balance of$],[$Accum$.$ Deprec.$],[$April $30,2020]],\backslash$table$[[$Depreciation$],[$Expense for$],[2021]],\backslash$table$[[$Balance of$],[$Accum$.$ Deprec.$],[$April $30,2021]]],[$Equipment$,$Oct. $3/17,$Straight$-$line,$$62,400,$$$16,800,20yr.,,,],[$Machinery$,$Oct. $28/17,\backslash$table$[[$Units$-$of$-],[$production$]],540,000,180,000,\backslash$table$[[100,000],[$units$]],,,],[$Tools$,$Nov. $\frac{3}{17},\backslash$table$[[$Double$-],[$declining$-],[$balance$]],64,000,15,000,5$ yr$.,,,]]$

'There have been no disposals or betterments since the date of purchase.

${?}_2^2$ Actual units produced were $($for years ended April $30)$: $2018,940$; $2019,10,150$; $2020,9,280$; $2021,10,590.$

$683$