on april 1 2014 kd candies ltd purchased a candy factory including building computer system and equipment for 550000

The machine was used 3,800 hours in 2014 and 5,200 hours in 2015.
KD Candies had several transactions related to maintaining and upgrading the assets. On July 1, 2015, KD Candies spent $6,500 to upgrade the computer system, and on January 5, 2016, KD Candies spent $13,200 to upgrade the equipment. As a result, the total remaining machine hours were estimated at 20,000 hours. The machine was used 6,500 hours.
On January 2, 2017, KD Candies sold the factory for $350,000.
Requirements
1. Apportion the cost of the factory on the basis of the appraisal value. Show your calculations.
2. Calculate the depreciation expense for each asset for 2014, 2015, and 2016: