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, 2019, assuming actual units produced was 43,550 for 2019, using the formula: Cost - Residual Value/Estimated Total Production x Actual Production Round to two decimal places (100.00)