P9-3B) Depreciation Methods On January 2 Javier Company purchased an electroplating machine to help manufacture a part for one of its key products. The machine cost $437,400 and was estimated to have a useful life of six years or 781,200 platings, after which it could be sold for $46,800.

Required:
a. Calculate each year's depreciation expense for the period under each of the following depreciation methods:
1. Straight-line.
2. Double-declining balance.
3. Units-of-production. (Assume annual production in platings of 140,000; 180,000; 150,000; 125,000; 95,000; and 91,200.)
b. Assume that the machine was purchased on September 1. Calculate each year's depreciation expense for the period under each of the following depreciation methods:
1. Straight-line.
2. Double-declining balance.