A machine costing $213,600 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 494,000 units of product during its life. It actually produces the following units: 122,900 in Year 1, 122,800 in Year 2, 119,900 in Year 3, 138,400 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.

Year	Units	Depreciable Units	Depreciation per unit	Depreciation Expense
Year 1	122,900
Year 2	122,800
Year 3	119,900
Year 4	138,400
Total				$0

	DDB Depreciation for the Period				End of Period
Year	Beginning of Period Book Value	Depreciation Rate		Depreciation Expense	Accumulated Depreciation	Book Value
Year 1			%			$0
Year 2			%			0
Year 3			%			0
Year 4			%			0
Total				$0