Cullumber Corp. purchased equipment for $149000 on January 1,2023 . It is estimated that it has a useful life of 10 years, a residual value of $16000, and total production of 244000 units. During 2023 , this machinery produced 24000 units. The Corporation has a December 31 year end. Using the units of production depreciation method, the 2023 depreciation expense will be $13082$29300$13300$26600