Bridgeport Automotive purchased equipment on October 1, 2024, at a total cost of $154.000. The machine has an estimated useful life of eight years or 100,000 hours, and an estimated residual value of $14,000. During 2024 and 2025 , the machinery was used 4,800 and 13,200 hours, respectively. Calculate depreciation expense at December 31,2024 and December 31,2025, under the following depreciation methods: (Round answers to 0 decimal places, es. 5,275. and Round Depreciation cost per unit to 1 decimal places, e . 527.5)