On October 1, 2021, the Allegheny Corporation purchased equipment for $115,000. The estimated service life of the equipment is 10 years and the estimated residual value is $5,000. The equipment is expected to produce 220,000 units during its life.

Required: Calculate depreciation for 2021 and 2022 using each of the following methods. Partial-year depreciation is calculated based on the number of months the asset is in service.

3. Units of production (units produced in 2021, 10,000; units produced in 2022, 25,000). (Round "Depreciation per unit rate" answers to 2 decimal places.)