Clean Air Company makes and sells cloth masks. The company purchased a new automated sewing machine at the beginning of Year $1$ for $$87,000.$ The machine is expected to have a two$-$year useful life and a $$21,700$ salvage value. The expected mask production is estimated at $130,600$ masks. Actual mask production for the two years was as follows:

$\backslash$table$[[$Year $1,72,000],[$Year $2,65,000],[$Total$,137,000]]$

Required:

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

$\backslash$table$[[,$Year $1,$Year $2],[$Depreciation expense,,$]]$