On July 22, Washington Company purchased equipment costing $25,500. The equipment has an estimated salvage value of $2,100 and an estimated useful life of 9 years. Washington estimates that over its useful life, the equipment will be used to produce 5,850 units In the first year, 534 units were produced. In the second year, 731 units were produced Required: Compute the depreciation expense for the first two years using the units-of-production method Year 1 depreciation expense Year 2 depreciation expense