The cost of equipment purchased by Sunland, Inc., on June 1, 2017, is $103,240. It is estimated that the machine will have a $5,800 salvage value at the end of its service life. Its service life is estimated at 7 years, its total working hours are estimated at 48,720, and its total production is estimated at 609,000 units. During 2017, the machine was operated 6,960 hours and produced 63,800 units. During 2018, the machine was operated 6,380 hours and produced 55,680 units. Compute depreciation expense on the machine for the year ending December 31, 2017, and the year ending December 31, 2018, using the following methods. (Round depreciation per unit to 2 decimal places, e.g. 15.25 and final answers to 0 decimal places, e.g. 45,892.)

Sum-of-the-years'-digits 2017 and 2018