On January $29,2024,$ Konigs Ltd$.$ purchased mining equipment for one of its operations. The company paid $$856,400,$ and

Konig's management expected that the equipment would be able to process $1,600,000$ tonnes of potash over its useful life and that

it would have residual value of $$176,000$ at that time. Konig's depreciates its mining equipment using the units$-$of$-$production method.

During $2024$ and $2025,$ the equipment was used to process $1,148,000$ tonnes of potash.

At the beginning of $2026,$ Konig's management changed its estimate of the equipment's lifetime production from $1,600,000$tonnes

to $2,200,000$ tonnes. Management also reduced its estimate of the equipment's residual value to $$24,000.$

Calculate the amount of depreciation that should be recorded in $2026$ if the mining equipment was used to process $500,000$ tonnes of

potash that year.