Assume a piece of equipment was purchased July $26,2022,$ at a cost of $$80,400.$ The estimated residual value is $$6,600$ with

a useful life of $5$ years. Assume a production life of $72,000$ units.

a$.$ Compute the depreciation for years $2022$ and $2023$ using straight$-$line.

Note: Do not round intermediate calculations.

b$.$ Compute the depreciation for years $2022$ and $2023$ using units$-$of$-$production $($in $2022,6,200$ units were produced and in

$2023,19,200$ units were produced$).$

Note: Round per unit depreciation to $4$ decimal places and round all other intermediate calculations and final answers to

the nearest cent.