Subject: Accounting, please write down the detailed calculation process of the two questions

Good Life Clubs purchased exercise equipment at a cost of $97,000 each. In addition, Good Life paid $1,990 for a special platform on which to stabilize the equipment for use. Freight costs of $2,350 to ship the equipment were paid by the equipment supplier. Good Life will depreciate the equipment by the units-of-production method, based on an expected useful life of 44,000 hours of exercise. The estimated residual value of the equipment is $8,500. How many hours of usage can Good Life expect from the equipment if budgeted depreciation expense is $9,700 for the year? The depreciation for each unit (hour) of use is (Round your answer to two decimal places.) The number of units (hours) included in the expense of 89,700 is . (Hold the decimals for interim calculations. Round your final answer to the nearest whole dollar.)