Pineview Corp purchased a machine on Feb 1, 2020. They paid $30,000 and estimated it had a residual value of $5,000, a useful life of 10 years or 200,000 units. In 2020 they made 25,000 units, and in 2021 they made 35,000 units. Their year-end is Dec 31. Calculate the depreciation expense in 2021 (not 2020!)