On January $2,2015,$ Roth, Inc. purchased a laser cutting machine to be used in the fabrication of a part for one of its key products. The machine cost $$100,000,$ and its estimated useful life was four years or $950,000$ cuttings, after which it could be sold for $$5,000.$

Required

a$.$ Calculate each year$$s depreciation expense $(2015-2019)$for the machine's useful life under each of the following depreciation methods $($round all answers to the nearest dollar$)$:

$1.$ Straight$-$line.

$2.$ Double$-$declining balance.

$3.$ Units$-$of$-$production. $($Assume annual production in cuttings of $220,000$; $370,000$; $300,000$; and $60,000.)$

b$.$ Assume that the machine was purchased on July $1,2015.$ Calculate each year$$s $(2015-2019)$ depreciation expense for the machine's useful life under each of the following depreciation methods:

$1.$ Straight$-$line.

$2.$ Double$-$declining balance.