with a for year ne ant an estimated S 16 ? O savage vaue is installed in Luther company's tactory on January 1 The factory manager estimates the machie i duce 495 000 units of pr duct du g its life. It actually produces the fol0wing units 121,800 i 1st year, 123,800 in 2nd year, 120 200 r 3rd year, 139 200 ? 4th year The total num er of A macme costru sn 4 produced by the end of year 4 exceeds the original estimate-this difference was not predicted. (The machine must not be depreciated below its estimated salvage value )