21 A machine costing $408,600 with a four-year life and an estimated $5,500 salvage value is installed in Luther Company's factory on May 1. The factory manager estimates the machine will produce 732,000 units of product during its life. It actually produces the following units: 121,600 in Year 1, 194,100 in Year 2, 210,700 in Year 3. What is the amount of depreciation expense in year 2? (round to the nearest dollar)