A company purchased a weaving machine for $$198,250.$ The machine has a useful life of $8$ years and a salvage value of $$10,500.$ It is estimated that the machine could produce $751,000$ bolts of woven fabric over its useful life. In the first year, $105,500$ bolts were produced. In the second year, production increased to $109,500$ units. Using the units$-$of$-$production method, what is the amount of depreciation expense that should be recorded for the second year?

$$27,375.$

$$28,906.$

$$27,850.$

$$26,375.$

$$53,750.$