Complete using the units-of-production method of depreciation. Round to the nearest tenth of a cent when necessary.

Asset	Cost	Salvage Value	Units of Useful Life	Depreciation per Unit ($)
Sewing machine	$8,500	$1,700	170,000 garments	$_________

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(Please keep in graph below so it is easy to understand thanks)

Mothers Manufacturing purchases a new stamping machine for $35,000. Its useful life is estimated to be 250,000 units with a salvage value of $5,000. Prepare a units-of-production (UOP) depreciation schedule based on the given annual usage (units produced) as shown below.

Mothers Manufacturing Units-of-Production Depreciation Schedule Stamping Machine

End of Year	Depreciation per Unit ($)	Units Produced	Annual Depreciation ($)	Accumulated Depreciation ($)	Book value ($)
					$35,000 (new)
1	$	50,000	$	$	$
2	$	70,000	$	$	$
3	$	45,000	$	$	$
4	$	66,000	$	$	$
5	$	30,000	$	$	$

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Brothers Auto Service opened a new service center three decades ago. At the time the center was preparing to open, new equipment was purchased totaling $377,000. Residual value of the equipment was estimated to be $47,000 after 20 years. The company accountant has been using straight-line depreciation on the equipment.

How much was the annual depreciation for the original equipment (in $)?

$ _____________

If the hydraulic lift had originally cost $15,080, what would its residual value (in $) be after 20 years?

$ _____________

After six years of operation, the original hydraulic lift was replaced with a new model that cost $23,000. Book value was allowed for the old machine as a trade-in. What was the old hydraulic lift's book value when the replacement machine was bought (in $)?

$ _________

What was the book value of the equipment inventory at the six-year point, substituting the new hydraulic lift for the original after the new lift had joined the inventory (in $)?

$___________