Blossom Company purchased a new machine on October $1,2027,$ at a cost of $$162,000.$ The company estimated that the machine will have a salvage value of $$13,200.$ The machine is expected to be used for $10,000$ working hours during its $5-$year life. Compute the depreciation expense using straight$-$line method. And the depreciation espense under units of activity for $2027,$ assuming machine usage was $1600$ hours. What is the depreciation expense using units of activity?