On January 1, 2021, Allegheny Corporation purchased equipment for $156,000. The estimated useful life of the equipment is 10 years and the estimated salvage value is $13,000. The equipment is expected to produce 220,000 units over its useful life.

Required:
Calculate depreciation for 2021 and 2022 using each of the following methods.

3. Production units (units produced in 2021, 46,000; units produced in 2022, 41,000). (Round "Unit Rate Depreciation" answers to 2 decimal places.)

Select the formula for depreciation of units of production:
Calculate the 2021 depreciation expense:
Depreciation rate per unit
Units produced in 2021
Depreciation in 2021
Calculate the 2022 depreciation expense:
Depreciation rate per unit
Units produced in 2022
Depreciation in 2022