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Ramirez Company installs a computerized manufacturing machine in its factory at the beginning of the year at a cost of $$84,200.$ The machine's useful life is estimated at $10$ years, or $386,000$ units of product, with a $$7,000$ salvage value. During its second year, the machine produces $32,600$ units of product.

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Determine the machine's second$-$year depreciation and year end book value under the straight$-$line method.

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$\backslash$table$[[$Straight$-$Line Depreciation,,,,$],[$Choose Numerator:,,Choose Denominator:,$=,\backslash$table$[[$Annual Depreciation$],[$Expense$]]],[,1,,=,$Depreciation expense$],[$Year $2$ Depreciation,I,,$=,],[$Year end book value $($Year $2),,,,]]$

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