Required information [The following information applies to the questions displayed below.] On January 1,2021 , the Aliegheny Corporation purchased equipment for $115,000. The estimated service life of the equipment is 10 years and the estimated residual value is $5,000. The equipment is expected to produce 220,000 units during its life. Required: Calculate depreciation for 2021 and 2022 using each of the following methods. 3. Units of production (units produced in 2021, 30,000; units produced in 2022, 25,000). (Round "Depreciation per unit rate" answers to 2 decimal places.)