Compute depreciation for each year (and total depreciation of all years combined) for the machine under each Units of production. Units of Production Year Depreciable Units Depreciation per unit Depreciation Expense 1 122,700 $0.40 $49,080 2 123,600 $0.40 49,440 3 121,100 $0.40 48,440 4 120,900 $0.40 48,360 Total 488,300 $195,320