Two strong months of manufacturing growth coupled with a decline in the unemployment rate are encouraging signs for the U.S. economy in the early months of 2012. Shearer's Foods, part of the $2.6 billion snack food industry, employs 1.100 people in Brewster, Ohio. If Shearer's purchased a packaging unit for $185,000 with a life expectancy of 695,000 units and a residual value of 546,000, what is the depredation expense for year 1 if 75,000 units were produced?