cost of $$250,000$ on January $1,2023.$ The malled a computerized machine in its factory at a five years or a total of $200,000$ units with a $$30,000$ residual value.

BHM$\text{'}$s year end is December $31$ and adjusting entries are done annually.

The original plan was to produce approximately the same number of units per year but the actual production was: $2023-45,600$ units; $2024-56,900$; $2025-29,100$ units; $2026-47,300$ units; and $2027-21,100$ units.

Calculate the depreciation expense using the Units of Production method for $2023$ and $2024.(2$ marks$)$

For $2023$:

A For $2024$: