[The following information applies to the questions displayed below.] On October 1, 2021, the Allegheny Corporation purchased equipment for $314,000. The estimated service life of the equipment is 10 years and the estimated residual value is $6,000. The equipment is expected to produce 550,000 units during its life.

Required:

Calculate depreciation for 2021 and 2022 using each of the following methods. Partial-year depreciation is calculated based on the number of months the asset is in service.

PT2

Units of production (units produced in 2021, 28,000; units produced in 2022, 43,000). (Round "Depreciation per unit rate" answers to 2 decimal places.)