On January 1, 2018, Hobart Mfg. Co. purchased a drill press at a cost of $33,600. The drill press is expected to last 10 years and has a residual value of $6,400. During its 10-year life, the equipment is expected to produce 500,000 units of product. In 2018 and 2019, 27,000 and 88,000 units, respectively, were produced. Required:
Compute depreciation for 2018 and 2019 and the book value of the drill press at December 31, 2018 and 2019, assuming the sum-of- the-years'-digits method is used.

2018 = $4,945.46

2019 -  $4,450.91

Explanation:

sum-of- the-years'-digits depreciation expense =( number of useful lives remaining / sum of the years ) x (Cost of asset - residual value)

sum of the years = 1 +2 +3 + 4 + 5 + 6 + 7 + 8 + 9 + 10 = 55

depreciation expense in 2018 = (10 / 55 ) x ( $33,600 - $6,400) = $27,200 X 0.181818 = $4,945.46

depreciation expense in 2018 = (9 / 55 ) x ( $33,600 - $6,400) = $27,200 X 0.163636 = $4,450.91

steering wheels are always situated on the left side of the car.

always drive on the right side of the road.

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hashed or broken lines means you may change lanes when it is safe.

solid white lines mean stay in your lane.

yellow lines separate traffic moving in opposing directions.

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never cross a solid yellow line (or double yellow line).

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use the left lane to pass other cars traveling your direction.

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never pass a school bus if it has flashing red lights. wait until the lights have stopped.

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be particularly careful about driving in cities with bike lanes -- always check before turning that a bike is not coming.

it is mandatory to pull over or stop at an intersection to allow an emergency vehicle to pass you if you see one traveling with lights flashing and/or a siren running.

do not overuse your car horn. horns are used almost exclusively for emergency situations or for when you feel unsafe.

explanation:

because she sucked. : )

(but so does trump, don't @ me)