Havana Company purchased a carton fabrication unit for $247,500 on January 8,20X1. The machine's useful life is estimated as 3,000,000 units of product or eight years, and its salvage value is estimated at $22,500. The number of cartons fabricated in each year, 20X1 to 20X3, is as follows: Page 65 INSTRUCTIONS Compute the depreciation expense and accumulated depreciation at year-end for each of the three years under (1) the straight-line method and (2) the units-of-production method. Analyze: If the units-of-output method were used, what would be the book value of the machine at the end of 20X3