Avery Manufacturing Company purchased a new machine on July 1, 2021. It was expected to produce 200,000 units of product over its estimated useful life of eight years. Total cost of the machine was 1,200,000, and residual value was estimated to be 20,000. Actual units produced by the machine in 2021 and 2022 are shown below.

2021 16,000 units

2022 30,000 units

Avery reports on a calendar-year basis and uses the units-of-production method of depreciation. The amount of depreciation expense for this machine in 2022 would be