1.

)
a. straight line
279000-15000 10 years
264000
26400

b. production of 240000 units

1.1 machine produces 25500
28050

c.
10.56 working hours 25000
27984 uses machine for 2650 hrs

d.
55
16000
28800
total for 2013 44800

e.
18600
271560

2.)
a.
cost of asset 150000
salvage value 24000
useful life 5
25200
2100
10500

b
rate per hr 6
machine uasage 4800

c
sum of year digit 15
depreciable amt. 126000
sum of the year depreciation for 2021 38500

d.
depreciation for 2020 25000
depreciation for 2021 50400

3.)
a.
304000 equipment
16000 residual value
useful life 8 years

36000 year
oct 1- dec 31 = 3 mos
9000

b.
estimated production 40000 units 7.2 per unit
1000 units produced 7200

c.
estimated working hours 20000 14.4
uses machine for 525 hours 7560

d.
36
depreciable base 288000

years
1 ((8/36)*(288000)) 64000
2 ((7/36)*(288000)) 56000
3 ((6/36)*(288000)) 48000
total dep. For 2021 54000

e.
0.25
year
1 76000
2 57000
total dep. For 2020 71250

4.)
Description Date purchased cost residual value
Machine A 12/2/2018 159000 16000
B 8/15/16 -79000 21000
C 7/21/16 88000 28500
D 10/12/( 17 ) 219000 69000
 2016 16000
2017 48000
64000
2017 14000
2018 42000
56000
2018 12000

2016 19000
2017 57000
76000

2016
2017 14250
life in yrs depreciation method accumulated dep dep for 2020
10 SYD 37700
5 SL DDB 29000
8 DDB ( e )
5 SYD 70000