Software and hardware for optimizing the cell design of robotic picking lines have an installed cost of $78,000 with no residual value after 7 years. For years 2 and 6, use DDB (Double Declining Balance) book depreciation.

Problem 16.019.b: Calculate the book value for certain years using the DDB method

Determine the book value.

The book value for year 2 is determined to be $ .

The book value for year 6 is determined to be $ .