The details of the January $1,2023$ purchase of property, plant & equipment by Sandhill Industries is as follows:

During $2023$ Sandhill produced $161,000$ units using its machinery. Calculate the $2023$ depreciation for each of the property, plant &

equipment items. $($Round depreciation per unit to $2$ decimal places, e$.$g$.7\mathrm{.}25$ and final answers to $0$ decimal places, e$.$g$.5,125.)$

$2023$ Depreciation Expense