17 - 22. | Using Problem 17 - 21 , calculate the first 2 years' depreciation , assuming the units - of - production method . This machine @ ) cell is expected to produce 120, 000 units . In year 1 , it produced 19, 000 units , and in year 2 , 38, 000 units . LU 17 - 2 ( 2 )