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Current Attempt in Progress Riverbed Automotive purchased equipment on October 1, 2024, at a total cost of $172,000. The machine has an estimated useful life of eight years or 100,000 hours, and an estimated residual value of $32,000. During 2024 and 2025 , the machinery was used 5,800 and 14,200 hours, respectively. Calculate depreciation expense at December 31, 2024 and December 31, 2025, under the following depreciation methods: (Round answers to 0 decimal places, eg. 5,275. and Round Depreciation cost per unit to 1 decimal places, eg. 527.5)