The cost of equipment purchased by Concord, Inc., on June $1,2025,$ is $$98,700.$ It is estimated that the machine will have a $$6,300$ salvage value at the end of its service life. Its service life is estimated at $7$ years, its total working hours are estimated at $46,200,$ and its total production is estimated at $616,000$ units. During $2025,$ the machine was operated $6,360$ hours and produced $58,300$ units. During $2026,$ the machine was operated $5,830$ hours and produced $50,800$ units.

Compute depreciation expense on the machine for the year ending December $31,2025,$ and the year ending December $31,2026,$ using the following methods. $($Round depreciation per unit to $2$ decimal places, e$.$g$.15\mathrm{.}25$ and final answers to $0$ decimal places, e$.$g$.45,892.)$