Clean Air Company makes and sells cloth masks. The company purchased a new automated sewing machine at the beginning of Year 1 for $80,000. The machine is expected to have a two-year useful life and a $21,000 salvage value. The expected mask production is estimated at 118,000 masks. Actual mask production for the two years was as follows: Year 1 65,000 Year 2 58,000 Total 123,000 Required: Compute the depreciation expense for each of the two years, using units-of-production depreciation