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Required information

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Ramirez Company installs a computerized manufacturing machine in its factory at the beginning of the year at a cost of $$84,200.$ The machine's useful life is estimated at $20$ years, or $391,000$ units of product, with a $$6,000$ salvage value. During its second year, the machine produces $33,100$ units of product.

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

$\backslash$table$[[$Units$-$of$-$production Depreciation$],[$Choose Numerator:,I,Choose Denominator:,$=,$Annual Depreciation Expense$],[$Cost minus salvage,I,Estimated Useful life $($years$),=,$Depreciation expense per unit$],[78,200,1,,=,0],[$Year$,,$Annual Production $($units$),,$Depreciation Expense$],[$Year $2,,,,]]$