On June $30,2024,$ Prego Equipment purchased a precision laser$-$guided steel punch that has an expected capacity of $307,000$ units and no residual value. The cost of the machine was $$583,300$ and is to be depreciated using the units$-$of$-$production method. During the six months of $2024,31,000$ units of product were produced. At the beginning of $2025,$ engineers estimated that the machine can realistically be used to produce only another $237,000$ units. During $2025,77,000$ units were produced.

The company would report depreciation in $2024$ of: