Flounder Manufacturing purchased a machine on January 1, 2020 for use in its factory. Flounder paid $251,000 for the machine and estimated that it had a useful life of 10 years, at the end of which time the machine was expected to have a residual value of $20,000. During its life, the machine was expected to produce 220,000 units. During 2020, the machine produced 22,100 units, and produced 33,100 in 2021. The machine was subject to a 20% CCA rate, and Flounder's year-end was December 31. Instructions a) Calculate the annual depreciation a mount for 2020 and 2021 under the straight-line method. (4 marks)