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Required Information [The following information applies to the questions displayed below.] On January 1, 2021, the Allegheny Corporation purchased equipment for $150,000. The estimated service life of the equipment is 10 years and the estimated residual value is $7,000. The equipment is expected to produce 360,000 units during its life. Required: Calculate depreciation for 2021 and 2022 using each of the following methods. 3. Units of production (units produced in 2021, 40,000; units produced in 2022, 35,000). (Round "Depreciation per unit rate" answers to 2 decimal places.) Answer is complete but not entirely correct. Select formula for Units of Production Depreciation: (Cost - Salvage) / Total units of production Calculate 2021 depreciation expense: Depreciation per unit rate IS 0.40 Units produced in 2021 40,000 Depreciation in 2021 $ 15.889 Calculate 2022 depreciation expense: Depreciation per unit rate IS 0.40 Units produced in 2022 35,000 Depreciation in 2022 IS 13,903