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The cost of equipment purchased by Kingbird, Inc., on June 1, 2020, is $ 92,400. It is estimated that the machine will have a $ 8,400salvage value at the end of its service life. Its service life is estimated at 7years, its total working hours are estimated at 42,000, and its total production is estimated at 560,000units. During 2020, the machine was operated 7,320hours and produced 67,100units. During 2021, the machine was operated 6,710hours and produced 58,600units. Compute depreciation expense on the machine for the year ending December 31, 2020, and the year ending December 31, 2021, using the following methods. (Round depreciation per unit to 2 decimal places, e.g. 15.25 and final answers to 0 decimal places, e.g. 45,892.)

				2020		2021
(a)		Straight-line		$		$
(b)		Units-of-output		$		$
(c)		Working hours		$		$
(d)		Sum-of-the-years'-digits		$		$
(e)		Double-declining-balance(twice the straight-line rate)