A company paid $72,800 for a machine and was depreciating it by the units-of-production method. The machine was expected to produce a total of 164,000 units of product and to have a residual value of $7,200. During the first two years of use, the machine produced 44,000 units. At the beginning of the machine's third year of life, its estimated lifetime production was revised from 164,000 to 119,000 units; its estimated residual value was unchanged. Calculate the amount of depreciation that should be charged during the third year of the machine's life if 21,000 units are produced that year. (Round depreciation per unit to 2 decimal places, e.g. 15.25 and final answer to O decimal places, e.g. 125.) Depreciation for Year 3 $