A machine is purchased January 1 at a cost of $76,480. It is expected to produce 164,000 units and have a salvage value of $2,680 at the end of its useful life. Units produced are as follows: Year 110,300 Year 28,300 Year 311,600 Year 415,600 Year 510,900 Required: Prepare a schedule showing depreciation for each year and the book value at the end of each year using the units-of-production method. Units-of-Production Method