minor company installs a machine in its factory at the beginning of the year at a cost of $135,000. the machine's useful life is estimated to be 5 years, or 300,000 units of product, with a $15,000 salvage value. during its first year, the machine produces 64,500 units of product. determine the machine's first year depreciation under the units-of-production method. multiple choice $25,800. $48,000. $27,000. $24,000. $54,000.