On October 1, 2024, the Allegheny Corporation purchased equipment for $323,000. The estimated service life of the equipment is 10 years and the estimated residual value is $4,000. The equipment is expected to produce 550,000 units during its life. Required: Calculate depreciation for 2024 and 2025 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 2024, 29,000; units produced in 2025, 44,000).

Note: Round "Depreciation per unit rate" answers to 2 decimal places.