Jim Company bought a machine for $$24,240$ with an estimated life of $5$ years. The residual value of the machine is $$5,200.$ This machine is expected to produce $112,000$ units. In year $1,$ it produced $15,000$ units, and in year $2,34,000$ units. Assuming the units$-$of$-$production method, calculate the first $2$ years' depreciation.

$\backslash$table$[[,$Depreciation$],[$Year $1,],[$Year $2,]]$