PROBLEM 1. Sta. Ana Co. acquired a machine for P1M at the beginning of 20x1. Sta. Ana Co. estimated that the machine has a useful life of 10 years and a residual value equal to 5% of the cost. At p normal capacity, the machine's estimated service life is 28,000 hours or total productive capacity of 84,000 units of a product. In 20x1 and 20x2, the actual manufacturing hours were 3,000 and 2,800, respectively, and the actual units produced were 12,000 and 9,800, respectively. What amount of depreciation is recognized in 20x2 under each of the following depreciation methods? SYD DDB SLM 95,000 155,455 160,000 UOPM (input) UOPM (output) 110,833 95,000 a. 155,455 160,000 b. 95,000 163,636 152,000 c. 100,000 155,455 152,000 d. 95,000 *SLM = straight line method; SYD = sum-of-the-years' digits; DDB = double declining balance; UOPM = units-of- production method 110,833 95,000 100,000 116,667 95,000 110,833