Jim Company bought a machine for $$39,140$ with an estimated life of $5$ years. The residual value of the machine is $$6,200.$ This

machine is expected to produce $122,000$ units. In year $1,$ it produced $20,000$ units, and in year $2,39,000$ units. Assuming the units$-$of$-$

production method, calculate the first $2$ years' depreciation.