1. Zerbe industries purchased a machine for S192,000 on jan. 1, 1994. Zerbe expects to use the machine for 6 years, at which time its estimated salvage value will be $21,900. Production from the machine is budgeted at a total of 150,000 units, allocated to each year as follows. 1994, 25000 units. 1995, 30,000 units., 1996, 35000 units, 1997, 30,000, 1998, 20,000 units, 1999, 10.000 units. 1. Zerbe industries purchased a machine for S192,000 on jan. 1, 1994. Zerbe expects to use the machine for 6 years, at which time its estimated salvage value will be $21,900. Production from the machine is budgeted at a total of 150,000 units, allocated to each year as follows. 1994, 25000 units. 1995, 30,000 units., 1996, 35000 units, 1997, 30,000, 1998, 20,000 units, 1999, 10.000 units