Carla Manufacturing purchased a machine on August 1, 2017 for use in its factory. Carla paid $331,000 for the machine and estimated that it had a useful life of 10 years, at the end of which time the machine was expected to have a residual value of $28,000. During its life, the machine was expected to produce 202,000 units. During 2017, the machine produced 22,000 units, and produced 33,000 in 2018. The machine was subject to a 20% CCA rate, and Carla's year-end was December 31.

Calculate the annual depreciation amount for 2017 and 2018 under the straight-line method.

Depreciation amount:

2017:

2018: