On january 1, 2018, the excel delivery company purchased a delivery van for $63,000. at the end of its five-year service life, it is estimated that the van will be worth $6,000. during the five-year period, the company expects to drive the van 190,000 miles. required: calculate annual depreciation for the five-year life of the van using each of the following methods. 1. straight line. 2. sum-of-the-years’-digits. 3. double-declining balance. 4. units of production using miles driven as a measure of output, and the following actual mileage:

Bandar industries berhad of malaysia manufactures sporting equipment. one of the company’s products, a football helmet for the north american market, requires a special plastic. during the quarter ending june 30, the company manufactured 35,000 helmets, using 22,500 kilograms of plastic. the plastic cost the company $171,000. according to the standard cost card, each helmet should require 0.6 kilograms of plastic, at a cost of $8 per kilogram. 1. what is the standard quantity of kilograms of plastic (sq) that is allowed to make 35,000 helmets? 2. what is the standard materials cost allowed (sq x sp) to make 35,000 helmets? 3. what is the materials spending variance? 4. what is the materials price variance and the materials quantity variance?