Clean Air Company makes and sells cloth masks. The company purchased a new automated sewing machine at the beginning of Year 1 for $88,000. The machine is expected to have a two-year useful life and a $21,800 salvage value. The expected mask production is estimated at 132,400 masks. Actual mask production for the two years was as follows: Year 1 Year 2 Total 73,000 66,000 139,000 Required: Compute the depreciation expense for each of the two years, using units-of-production depreciation. Year 1 Year 2 Depreciation expense