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On January 2, Year 4, Willy Lohmann Co. purchased a manufacturing machine for $864,000. The machine has an estimated life of 8 years and a $144,000 estimated salvage value. Lohmann expects to manufacture 1.8 million units over the life of the machine. During Year 5, Lohmann manufactured 300,000 units.

Enter the appropriate depreciation expense for Year 5 (the second year of ownership) for Lohmann's manufacturing machine in the designated cells below. Enter all amounts as positive values. Round all amounts to the nearest whole number.

Method of Depreciation	Depreciation Calculated
1. Straight-line
2. Double-declining balance (DDB)
3. Sum-of-the-years'-digits (SYD)
4. Units-of-production