Please provide the solution to this general accounting question with accurate financial calculations.

Delta Robotics acquired a specialized laser cutter for $25,800,000. The company anticipates using the machine for 20,000 production hours during its lifetime. At the end of its useful life, the residual value is expected to be $30,000. During the first year of operation, the machine was used for 3,100 hours. Delta uses the units-of-production method to calculate depreciation. What is the depreciation expense for the first year