A depreciable asset with a cost of $\backslash (\backslash$$ $41850\backslash )$ has a residual value of $\backslash (\backslash$$ $2700\backslash )$ and a useful life of $6$ years. Total estimated units of output are $78300$ and in year $1$ a total of $5300$ units were produced. Under the straight$-$line method and the units$-$of$-$activity method the depreciation expense for the first year would be