On January 1, 2018, the Allegheny Corporation purchased machinery for $172,000. The estimated service life of the machinery is 10 years and the estimated residual value is $18,000. The machine is expected to produce 350,000 units during its life

Calculate depreciation for 2018 and 2019 using units of production (units produced in 2018, 44,000; units produced in 2019, 39,000). (Round "Depreciation per unit rate" answers to 2 decimal places.)

Formula for Units of Production Depreciation:
?
Calculate 2018 depreciation expense:
Depreciation per unit rate	?
Units produced in 2018	?
Depreciation in 2018	?
Calculate 2019 depreciation expense:
Depreciation per unit rate	?
Units produced in 2019	?
Depreciation in 2019	?