A machine costing $297,500$ with a four year life and an estimated $20,000$ salvage value is installed in Luther compays factory on January $1.$ the factory manager estimates the machine will produce $555,000$ units of the product during its life. it actually produces the following units: $260,000$ in $1$st year, $124,600$ in $2$nd year, $121,800$ in $3$rd year, $55,200$ in $4$th year. the total number of units produced by the end of year four exceeds the original estimate this difference was not predicted$($The machine must not be depreciated below it's estimated salvage value.$)$