Laker Company has provided the following information relating to a piece of equipment purchased at the beginning of the year.

Equipment cost	$750,000
Estimated residual value	$6,000

The equipment has an estimated useful life of 5 years and an estimated productive life of 71,350 units. Actual production is as follows:

Year	Units
1	12,500
2	15,000
3	16,500
4	14,250
5	13,100

Net book value at the end of Year 3 using straight-line depreciation is:

Net book value at the end of Year 3 using units-of-production is: