On January $12,20$X$1,$ Jackson Company purchased a machine to mold components for one of its products. Total

cost of the machine was $$739,000.$ It is expected to produce $820,000$ units and to have a salvage value of

$$42,000.$ The company used the units$-$of$-$production method of depreciation.

Required:

a$.$ In $20$X$1,$ it produced $82,000$ units. Compute the depreciation expense for $20$X$1.$

b$.$ During $20$X$2,112,000$ units were produced. Compute the depreciation expense for $202.$

Note: For all requirements, round your cost per unit to $2$ decimal places.

a$.$ Depreciation expense

b$.$ Depreciation expense