Vaughn Manufacturing purchased a machine on January 1, 2023 for use in its factory. Vaughn paid $361,000 for the machine and estimated that it had a useful life of 10 years, at the end of which time the machine was expected to have a residual value of $20,000. During its life, the machine was expected to produce 220,000 units. During 2023 , the machine produced 24,900 units, and produced 33,800 in 2024 . The machine was subject to a 20% CCA rate, and Vaughn's year-end was December 31 . The machine is eligible for the Accelerated Investment Incentive. (a) Calculate the annual depreciation amount for 2023 and 2024 using the straight-line method