Clean Air Company makes and sells cloth masks. The company purchased a new automated sewing machine at the beginning of

Year $1$ for $$81,000.$ The machine is expected to have a two$-$year useful life and a $$21,100$ salvage value. The expected mask

production is estimated at $119,800$ masks. Actual mask production for the two years was as follows:

Required:

Compute the depreciation expense for each of the two years, using units$-$of$-$production depreciation.

Answer is complete but not entirely correct.