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Best toys Inc purchased a piece of equipment on January 1, 2022 for $54000, it has an estimated residual value of $2000. The equipments expected

Best toys Inc purchased a piece of equipment on January 1, 2022 for $54000, it has an estimated residual value of $2000. The equipments expected production is: 15000 units in 2022; 12000 units in 2023; 10000 units in 2024; 26000 units in 2025 and 37000 in 2026. Using Units-of-Production method. What is the Depreciation expense for 2023

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