Jon Seceda Furnace Corp. purchased machinery on May 1, 2020. The following are provided concerning the machinery.

Machinery cost			$ 315,000
Estimated salvage value			15,000
Estimated useful life			10	years
Estimated production			240,000	units
Estimated working hours			25,000	hours
Actual hours used in 2021			2,650	hours
Actual units produced in 2021			25,500	units

From the information given, compute the depreciation charge for 2021 using 200% Declining-balance

200% Declining-balance