Schrade Company bought a machine for $$68,500$ cash. The estimated useful life was five years, and the estimated residual value was

$$5,300.$ Assume that the estimated useful life is $126,400$ units. Units actually produced were $45,100$ in year $1$ and $41,150$ in year $2.$

Required:

Determine the appropriate amounts to complete the following schedule. $($Do not round intermediate calculations. Round the final

answers to the nearest whole dollar.$)$

Which method would result in the lowest earnings per share for year $1?$ For year $2?$