Jim Company bought a machine for $$28,500$ with an estimated life of $5$ years. The residual value of the machine is $$5,500.$ This machine is expected to produce $115,000$ units. In year $1,$ it produced $16,500$ units, and in year $2,35,500$ units. Assuming the units$-$ofproduction method, calculate the first $2$ years' depreciation.

$\backslash$table$[[,$Depreciation$],[$Year $1,],[$Year $2,]]$