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Sage Manufacturing purchased a machine on August 1 , 2 0 2 3 for use in its factory. Sage paid $ 4 1 0 ,

Sage Manufacturing purchased a machine on August 1,2023 for use in its factory. Sage paid $410,400 for the machine and estimated that it had a useful life of 10 years, at the end of which time the machine was expected to have a residual value of $24,000. During its life, the machine was expected to produce 276,000 units. During 2023, the machine produced 21,000 units, and produced 32,000 in 2024. The machine was subject to a 20% CCA rate, and Sage's year-end was December 31. The machine is eligible for the Accelerated Investment Incentive. Calculate the annual depreciation amount for 2023 and 2024 using the Capital Cost Allowance method.

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