Indigo Automotive purchased equipment on October 1,2024 , at a total cost of $186,000. The machine has an estimated useful life of eight years or 100,000 hours, and an estimated residual value of $46,000. During 2024 and 2025 , the machinery was used 6,500 and 14,900 hours, respectively. Calculate depreciation expense at December 31, 2024 and December 31,2025, under the following depreciation methods: (Round answers to 0 decimal places, e.g. 5,275. and Round Depreciation cost per unit to 1 decimal places, e.g. 527.5)