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 $580,000 Residual value (salvage) $43,000 Estimated service life 5 years Production output 300,000 units Using units of production method, what is the depreciation expense in Year 20X1 if they produced 30,000 units? Enter your response rounded to whole numbers, no commas and no dollar signs. Your