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Exercise 11-4 Sunland Corp. purchased machinery for $374,850 on May 1, 2017. It

ID: 2524991 • Letter: E

Question

Exercise 11-4

Sunland Corp. purchased machinery for $374,850 on May 1, 2017. It is estimated that it will have a useful life of 10 years, salvage value of $17,850, production of 285,600 units, and working hours of 25,000. During 2018, Sunland Corp. uses the machinery for 2,650 hours, and the machinery produces 30,345 units.

From the information given, compute the depreciation charge for 2018 under each of the following methods. (Round intermediate calculations to 2 decimal places, e.g. 5.25 and final answers to 0 decimal places, e.g. 45,892.)

A Straight-Line $35700 B Units-of-output $37931 C Working Hours $37842 D Sum-of-the-years'-digits $60582 E Declining-balance (use 20% as the annual rate) ?

Explanation / Answer

Answer

Year

Beginning Value

Rate

Annual depreciation

Part of year

Depreciation expense

Ending Book Value

2017

$374,850

20%

$74,970

8 months [1 May to 31 Dec]

$49,980 ]74970 x 8/12]

$324,870

2018

$324,870

20%

$64,974

12 months [1 Jan to 31 Dec]

$64,974 [64974 x 12/12]

$259,896

Year

Beginning Value

Rate

Annual depreciation

Part of year

Depreciation expense

Ending Book Value

2017

$374,850

20%

$74,970

8 months [1 May to 31 Dec]

$49,980 ]74970 x 8/12]

$324,870

2018

$324,870

20%

$64,974

12 months [1 Jan to 31 Dec]

$64,974 [64974 x 12/12]

$259,896