ABC Corp purchased machinery for $230,584 on May 1, Year 3. The machinery was estimated to have a useful life of ten (10) years and 18,298 working hours, and a residual value of $10,984. In Year 4, the company used the machinery for 1,937 hours. Using the working hours as the useful life and units-of-production method, how much depreciation expense would be recorded for this machinery in Year 4?