On June 30, 2021, Olivander's Wand Manufacturing purchased a wand-making machine that has an expected capacity of 320,000 wands and no residual value. The cost of the machine was $384,000 and is to be depreciated using the units-of-production method. During the six months of 2021, 44,000 wands were produced. At the beginning of 2022, engineers estimated that the machine can realistically be used to produce only another 220,800 wands. During 2022, 90,000 wands were produced. How much depreciation should Olivander's report in 2022