Shearer's Foods, part of the $$374$ billion global snack food industry, employs $3,300$ people in Brewster, Ohio. If Shearer's purchased a packaging unit for $$275,860$ with a life expectancy of $706,000$ units and a residual value of $$57,000,$ what is the depreciation expense for year $1$ if $86,000$ units were produced?

Depreciation expense