Units-of-Production Method A machine is purchased January 1 at a cost of $62,620. It is expected to produce 139,000 units and have a salvage value of $2,850 at the end of its useful life. Units produced are as follows: Year 1 10,700 Year 2 8,200 Year 3 12,200 Year 4 15,600 Year 5 10,600 Required: