Sandblasting equipment with a cost of $68,000 has an estimated residual value of $18,000, and an estimated useful life of 10 tears. It was placed in service on October 1 of the current fiscal year, which ends on December 31, 2008. For units of production purposes, the sandblasting equipment has a useful life of 20,000 hours. The hours used in 2008 and 2009 are 450 hours and 1020 hours respectively. The company use the nearest whole month method in the year of acquisition. What is depreciation for 2008 using the units of production method?