Costco acquired machinery for $227,000 on Sept 1, 2023. The machinery's estimated useful life is 7 years, and the estimated residual value is $14,000. Costco estimates that the machine will produce 1,290,000 units of product over the useful life of the machine, of which 190,000 was produced during 2023. (2 points each) c. Sum of Years digits for 2023