On June 30, 2021, Linx Systems purchased a manufacturing machine that has an expected capacity of 309,000 units and no residual value. The cost of the machine was $401,700 and is to be depreciated using the units-of-production method. During the six months of 2021, 33,000 units of product were produced. Linx would report depreciation on this machine in 2021 of:

Multiple Choice

$13,184.

$43,946.

$12,870.

$42,900.