Flint Automotive purchased equipment on October 1,2024, at a total cost of $184,000. The mach ine has an estimated useful life of eight years or 100,000 hours, and an estimated residual value of \$44,000. During 2024 and 2025, the machinery was used 6,400 and 14,800 hours, respectively. Calculate depreciation expense at December 31,2024 and December 31, 2025, under the following depreciation methoch: (Round answers to 0 decimal ploces, es 5,275. and Round Depreciation cost per unit to 1 decimal places, es 527.5)