Complete the following table given this information: (Do not round intermediate calculations.) Cost of machine Residual value Useful life $ 90,400 $ 3,400 5 years Estimated units machine will produce Actual production: 100,000 Year 1 Year 2 54,000 11,500 Use MACRS table. Depreciation Expense Year 1 Year 2 Method Straight line Units of production Declining balance MACRS (5-year class)