In 2021, the depreciation expense is $1500 and the book value is $34,500.
In 2022, the depreciation expense is $5040 and the book value is $30.960.
The units of production depreciation method depreciates an asset based on the output of the asset in a given period.
units of production = (output in a given year / total estimated output) x (cost of the asset -salvage value)
Book value is the cost of the asset or the carrying value of the asset less the depreciation.
2021 depreciation = (25,000 / 500,000) x ($36,000 - $6000) = $1500
Book value = $36,000 - $1500 = $34,500
2022 depreciation = (84,000 / 500,000) x ($36,000 - $6000) = $5040.
Book value = $36,000 - $5040 = $30,960
To learn more about book value, please check: brainly.com/question/15871765
