At the begining of 2023, Apu purchases a new Squishee machine for the Kwik-E-Mart with a cost of $196,825. The new machine has an estimated life of 12 years or 97,585 units (squishee drinks.) The estimated salvage value is $19,285. During 2023, 13,471 units (drinks) were made with the new machine and during 2024, 14,474 units (drinks) were made.

Calculate the accumulated depreciation on December 31, 2023, using units of production depreciation.

Please explain how you got to the answer step my step (if you can!) thank you