banko inc. manufactures sporting goods. the following information applies to a machine purchased on january 1, year 1: purchase price$70,500 delivery cost$6,000 installation charge$1,000 estimated life 5years estimated units 149,000 salvage estimate$3,000 during year 1, the machine produced 45,000 units and during year 2, it produced 47,000 units. required determine the amount of depreciation expense for year 1 and year 2 using each of the following methods: