Cost 5) The pertinent information about a piece of construction equipment follows: $180,000 Estimated Useful Life 200,000 Miles Residual (Salvage) Value $20,000 Placed in service 2015/1/2 Year 1 Output= 37,000 miles Year 2 Output= 51,000 miles Compute the first two years depreciation expense using the Units-of-Output method Year 1 $__ Year 2 $__