Pemberton Corporation purchased a machine costing $300,000 that had an estimated useful life of six years and residual value of $18,000. The machine is expected to produce 3,525,000 units during its useful life, as follows:

Year	Units
1	930,000
2	800,000
3	580,000
4	500,000
5	415,000
6	300,000
	3,525,000

Required:

1. What will be each years depreciation charge if Pemberton uses the units-of-production method?
2. Will this give significantly different depreciation charges in each year than the sum-of-the -years digits method?