A machine costing $210,600 with a four-year life and an estimated $15,000 salvage value is installed in Luther Companys factory on January 1. The factory manager estimates the machine will produce 489,000 units of product during its life. It actually produces the following units: 123,300 in Year 1, 124,000 in Year 2, 120,500 in Year 3, 131,200 in Year 4. The total number of units produced by the end of Year 4 exceeds the original estimatethis difference was not predicted. Note: The machine cannot be depreciated below its estimated salvage value