p $18-8$B $($LO$3)$

$$ Depr. exp. for year $1$:$$9,000$

ot the asset's life.

UNITS$-$OF$-$PRODUCTION METHOD A machine is purchased January $1$ at a cost of

$$58,000.$ It is expected to produce $110,000$ units and have a salvage value of $$3,000$

at the end of its useful life.

Units produced are as follows:

REQUIRED

Prepare a schedule showing depreciation for each year and the book value at the en

of each year using the units$-$of$-$production method.