Shearer's Foods, part of the $$374$ billion global snack food industry, employs $3,300$ people in Brewster, Ohio. If Shearer's purchased a packaging unit for $$201,340$ with a life expectancy of $697,000$ units and a residual value of $$48,000,$ what is the depreciation expense for year $1$ if $77,000$ units were produced?

Depreciation expense