Jim Company bought a machine for $$42,360$ with an estimated life of $5$ years. The residual value of the machine is $$6,400.$ This machine is expected to produce $124,000$ units. In year $1,$ it produced $21,000$ units, and in year $2,40,000$ units. Assuming the units$-$of$-$production method, calculate the first $2$ years$$ depreciation.