Required information [The following information applies to the questions displayed below.] On October 1, 2021, the Allegheny Corporation purchased equipment for $181,000. The estimated service life of the equipment is 10 years and the estimated residual value is $5,000. The equipment is expected to produce 400,000 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. 1. Straight-line. \begin{tabular}{|c|l|l|l|l|} \hline \multicolumn{3}{|c|}{} & \multicolumn{2}{c|}{ Straight-Line Depreclation } \\ \hline Choose Numerator: \end{tabular} Estimated Useful Life (years)