Herasa Manufacturing purchased a new machine on Jan 1, 20X1 that was built to perform one function on its assembly line. Data pertaining to this new machine are:

Cost $540,000

Residual value (salvage) $24,000

Estimated service life 7 years

Production output 250,000 units

Using straight-line method, what is the accumulated depreciation at the end of the third year of ownership?

Enter your response rounded to whole numbers, no commas and no dollar signs.