On January 5, 2016, Hill Company purchased equipment for $596,000, having an estimated useful life of five years or 200,000 units of product. The estimated salvage value was $26,000. Actual production data for the first three years were: 2016—46,000 units; 2017—62,000 units; and 2018—52,000 units.Compute each year’s depreciation and the end-of-year accumulated depreciation under the units-of-output method. (Round your cost per unit to 2 decimal places.)