Brief Exercise 8-4 (Algo) Depreciation expense using the units-of-production method LO 8-4 Clean Air Company makes and sells cloth masks. The company purchased a new automated sewing machine at the beginning of Year 1 for $71,000. The machine is expected to have a two year useful iffe and a $20,100 salvage value. The expected mask production is estimated at 101,800 masks. Actual print production for the two years was as follows: Required: Compute the depreciation expense for each of the two years. using units of production depreciation