5) Black Corp. purchased a machine for $2,900 with a $100 salvage value and a capacity of 1,000 hours. Each unit of output requires 1.5 hours of input. During 2015 and 2016, the machine produces 200 and 100 units, respectively. Determine the depreciation for each year under units-of-production method (show your calculations and your results for each year below). 2015 2016