A company purchased a weaving machine for $$206,520.$ The machine has a useful life of $8$

years and a salvage value of $$11,000.$ It is estimated that the machine could produce $752,000$

bolts of woven fabric over its useful life. In the first year, $106,000$ bolts were produced. In

the second year, production increased to $110,000$ units. Using the units$-$of$-$production

method, what is the amount of depreciation expense that should be recorded for the second

year?

A$)$ $$29,111.$

B$)$ $$56,160.$

C$)$ $$27,560.$

D$)$ $$30,209.$

E$)$ $$28,600.$