Blossom Corp. purchased equipment for $$150000$ on January $1,2023.$ It is estimated that it has a useful life of $10$ years, a residual value of $$15200,$ and total production of $211000$ units. During $2023,$ this machinery produced $23400$ units. The Corporation has a December $31$ year end. Using the units of production depreciation method, the $2023$ depreciation expense will be

$$13480$

$$14949$

$$26960$

$$28680$