A machine costing $$207,400$ with a four$-$year life and an estimated $$15,000$ salvage value is installed in Luther Company's factory on

January $1.$ The factory manager estimates the machine will produce $481,000$ units of product during its life. It actually produces the

following units: $122,800$ in Year $1,122,700$ in Year $2,121,000$ in Year $3,124,500$ in Year $4.$ The total number of units produced by the

end of Year $4$ exceeds the original estimate$-$this difference was not predicted. Note: The machine cannot be depreciated below its

estimated salvage value.