On January 1, 2021, the Allegheny Corporation purchased equipment for $211,000. The estimated service life of the equipment is 10 years and the estimated residual value is $13,000. The equipment is expected to produce 252,000 units during its life. Required: Calculate depreciation for 2021 and 2022 using each of the following methods.

1. Sum-of-the-years'-digits (Do not round intermediate calculations. Round final answers to the nearest whole dollar amount.) Year Depreciation expense 2021 2022