On October 1, 2023 Athens company purchased a piece of machinery that has an expected capacity of 424,000 units, an expected useful life of 10 years and a residual value of $11,950. The cost of the machinery was 809,070 and is to be depreciated using the units of production method. During 2023, 86,000 units Of product were produced. At begin of 2024 engineers estimated that the machine can realistically be used to produce another 187000 units. During 2024, 29,000 units were produced. Athens Company would report depreciation in 2023 of?