A machine costing $$213,600$ with the four$-$year life and an estimated $$16,000$ salvage value is installed in Luther's company factory on January $1.$ The factory manager estimates the machine will produce $494,000$ units of product during its life actually produces the following units one $21,601$ yearone $23,700$ and year two $119,700$ and year three $139,000$ in year for the total number of units produced by the end of year four exceeds original estimate. This difference was not predicted. No the machine cannot be predicted below its estimated salvage value.