On January 2, 2018, Shenanigans Inc. purchased machinery for $168,000. The machine's useful life was estimated at four years or a total of 190,000 units with a residual value of $35,000. Required: Calculate the depreciation under the Units of Production method for December 31, 2021, assuming actual units produced was 72,000 for 2021, using the formula: Cost - Residual Value/Estimated Total Production x Actual Production Round to two decimal places (100.00). Note: Accumulated depreciation at the end of 2021, before the adjustment for depreciation is 96,355