Jim Company bought a machine for $20,160 with an estimated life of 5 years. The residual value of the machine is $4,900. This machine is expected to produce 109,000 units. In year 1, it produced 13,500 units, and in year 2, 32,500 units. Assuming the units-of-production method, calculate the first 2 years depreciation.

Year 1 __________

Year 2 ___________