On January 2, Year 1, Logan Co. purchased a manufacturing machine for $864,000. The machine has an 8year estimated life and a $144,000 estimated salvage value. Logan expects to manufacture 1,800,000 units over the life of the machine. During Year 2, Logan manufactured 300,000 units. Instructions: Calculate the Year 2 depreciation expense using (1) sum-of-the-years-digits depreciation and (2) units of production depreciation.