Sandhill Arrow Ltd, purchased a new bus on October 1,2024 , at a total cost of $194,254. Management is considering the merits of using the diminishing-balance or units-of-production methods of depreciation instead of the straight-line method, which lt currently uses for its other buses. The new bus has an estimated residual value of $19,500, and an estimated usefulife of either four years or 301,300km. Use of the bus will be sporadic so it could be much higher in some years than in others, Assume the new bus is driven as follows: 6,600 km in 2024; 101,000 km in 2025; 62,800 km in 2026; 96,500 km in 2027; and 34,400 km in 2028. Sandhill Arrqy has a October 31 year end. (1) Straight-line method: (2) Double-diminishing-balance method: (3) Units-of-production method