A machine costing $206,400 with a four-year life and an estimated $16,000 salvage value is installed in Luther Companys factory on January 1. The factory manager estimates the machine will produce 476,000 units of product during its life. It actually produces the following units: 123,100 in Year 1, 123,700 in Year 2, 120,300 in Year 3, 118,900 in Year 4. The total number of units produced by the end of Year 4 exceeds the original estimatethis difference was not predicted.