On January 1, Year 1, Grapefruit Corporation purchased a machine for $40,500,000. Grapefruit's management expects to use the machine for 28,000 hours over the next six years. The estimated residual value of the machine at the end of the sixth year is $50,000. The machine was used for 3600 hours in Year 1 and 5700 hours in Year 2. What is the depreciation expense for Year 1 if the corporation uses the units-of-production method of depreciation?