A machine that cost $169,000 has an estimated residual value of $13,000 and an estimated useful life of 13,000 machine hours. The company uses units-of-production depreciation and ran the machine 3,000 hours in year 1, 4,000 hours in year 2, and 3,000 hours in year 3. Calculate its book value at the end of year 3. (Do not round intermediate calculations.) Book Value A machine that cost $720,000 has an estimated residual value of $60,000 and an estimated useful life of eleven years. The company uses straight-line depreciation. Calculate its book value at the end of year 10. (Do not round intermediate calculations.) Book Value