The CPP Co, acquired equipment on June 1. YR1 for $200,000 in cash. The estimated useful life of the equipment is 10 years, and the estimated net salvage value is $20,000. CPP estimates that the equipment will produce 15,000 units and that 4,500 hours will be utilized over the equipment's useful life. During YR1, CPP manufactured 200 units of product and used 150 direct labor hours, in YR2 CPP manufactured 500 units of product and used 100 direct labor hours, and in YR3 CPP manufactured 1,000 units of product and used 300 direct labor hours. CPP' fiscal year-end is December 31. Calculate depreciation expenses for the fiscal years ended on Dec, 31, YR1, Dec, 31, YR2,and Dec.31, YR3 under each of the following methods: (Round your answers to the nearest whole number.) a. Double-declining balance