On January 1, 2015, Truesdale, Inc., purchased a piece of machinery for use in operations. The total acquisition cost was $33,000. The machine was expected to produce a total of 60,000 units in during its life. The machine actually produced 16,000 units during 2015, 23,000 units during 2016, and 21,000 units during 2017. The machinery has a salvage value of $3,000.

Using the units-of-production method, the amount of depreciation that should be recorded during 2015 is approximately ____.

Using the units-of-production method, the book value of the machinery at December 31, 2016 is approximately _____.