A machine costing $216,600 with a four-year life and an estimated $19,000 salvage value is installed in Luther Company's 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: 122.300 In Year 1, 122,800 in Year 2, 119,700 in Year 3, 139,200 in Year 4. The total number of units produced by the end of Year 4 exceeds the original estimate-this difference was not predicted. (The machine cannot be depreciated below its estimated salvage value.) Straight Line Units of Production DDE Compute depreciation for each year depreciation. Straight-Line Depreciation Depreciation Year Expense 1 2 3 4 Total Year Units Depreciable Units Depreciation Units of Production Depreciation Expense per unit 1 N 122,300 122,800 119,700 139,200 3 4 Total eclining-balance. End of Period Year Accumulated Depreciation Book Value 1 DDB Depreciation for the Period Beginning of Period Book Depreciation Depreciation Value Rate Expense % % % % 2 3 4 Total