on january 1, year 1, andrei’s design inc., purchased equipment for $60,000. residual value at the end of an estimated four-year service life is expected to be $10,000. the company expects the machine to operate for 20,000 hours. the machine operated for 3,600 and 4,000 hours in year 1 and year 2, respectively. the company uses the units-of-production method. for how much would each item below be reported at the end of year 2?

"jake’s roof repair has provided the following data concerning its costs: fixed cost per month cost per repair-hour wages and salaries $ 20,900 $ 15.00 parts and supplies $ 7.70 equipment depreciation $ 2,800 $ 0.35 truck operating expenses $ 5,720 $ 1.60 rent $ 4,690 administrative expenses $ 3,850 $ 0.50 for example, wages and salaries should be $20,900 plus $15.00 per repair-hour. the company expected to work 2,600 repair-hours in may, but actually worked 2,500 repair-hours. the company expects its sales to be $47.00 per repair-hour. required: compute the company’s activity variances for may."