Sabel Company purchased assembly equipment for $851,000 on January 1, Year 1. Sabel's financial condition immediately prior to the purchase is shown in Required B. The equipment is expected to have a useful life of 370,000 machine hours and a salvage value of $37,000. Actual machine-hour use was as follows. Year 1 Year 2 Year 3 Year 4 Year 5 93,000 108,000 59,000 73,000 47,000 Required a. Compute the depreciation for each of the five years, assuming the use of units-of-production depreciation. Years Year 1 Year 2 Year 3 | ] Depreciation $ 204,600 $ 237,600 $ 129,800 $ 160,600 $ 103,400 x Year 4 Year 5 CA