A machine costing $$212,000$ with a four$-$year life and an estimated $$16,000$ salvage value is installed in Luther Company$$s factory on January $1.$ The factory manager estimates the machine will produce $490,000$ units of product during its life. It actually produces the following units: $122,800$ in Year $1,124,000$ in Year $2,119,700$ in Year $3,133,500$ in Year $4.$ The total number of units produced by the end of Year $4$ exceeds the original estimate$$this difference was not predicted. Note: The machine cannot be depreciated below its estimated salvage value.