A company purchased a weaving machine for $214,810. The machine has a useful life of 8 years and a salvage value of $11,500. It is estimated that the machine could produce 753,000 bolts of woven fabric over its useful life. In the first year, 106,500 bolts were produced. In the second year, production increased to 110,500 units. Using the units-of-production method, what is the amount of depreciation expense that should be recorded for the second year