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

Clean Air Company makes and sells cloth masks. The company purchased a new automated sewing machine at the beginning of Year 1 for $71,000. The machine is expected to have a two-year useful life and a $20,100 salvage value. The expected mask production is estimated at 101,800 masks. Actual print production for the two years was as follows: Required: Compute the depreciation expense for each of the two years, using units-of-production depreciation