On January 1, 2021, Rudolph & Associates purchased equipment for making miniature sleighs for $875,000 and expected to keep it for 4 years. The estimated residual value of the equipment at the end of the 4th year is $75,000. Rudolph & Associates expects to use the equipment to make a total of 160,000 miniature sleighs over the next 4 years. Rudolph & Associates plans to use the equipment to make 60,000 miniature sleighs in 2021, then make 40,000 miniature sleighs in 2022, then make 35,000 miniature sleighs in 2023, and finally make 25,000 miniature sleighs in 2024. Calculate depreciation expense for 2021 and 2022, the accumulated depreciation for 2022, the Book Value for 2022, and finally the Depreciation Expense for 2024 if Rudolph & Associates uses the units-of-production method of depreciation.