A company purchased a weaving machine for $190,000. The machine has a useful life of 8 years and a residual value of $10,000. It is estimated that the machine could produce 75,000 bolts of woven fabric over its useful life. In the first year, 15,000 bolts were produced. In the second year, production increased to 19,000 units. Using the units-of-production method, what is the amount of accumulated depreciation at the end of the second year?

Question options:

	$48,133.
	$45,600.
	$86,133.
	$23,750.
	$81,600.

I know the answer is NOT 45,600. However I don't understand why it is not and what the correct answer is