Ramirez Company installs a computerized manufacturing machine in its factory at the beginning of the year at a cost of $86,200. The machine's useful life is estimated at 10 years, or 396,000 units of product, with a $7,000 salvage value.

During its second year, the machine produces 33,600 units of product.

Determine the machine's second-year depreciation using the units-of-production method.

PLEASE LOOK AT THE PICTURESS!!!